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■["Standardized"  Forms  for  Contractors! 


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44 


I 


PRACTICAL 


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BUSINESS  METHODS 


FRANK  R.  WALKER  COMPANY,  Publishers 
168  North  Michigan  Avenue 


CHICAGO 


\\\\ 


Copyright,  1019,  by  Frank  R.  Walker  Company 

FRANK    R.    WALKER   COMPANY,    PUBLISHERS 
"Dependable  Cost  Data  for  Contractors" 

168  North  Michigan  Avenue  CHICAGO 

Trice  $2.00,  Postpaid 


"Practical"  Business  Methods 

for 

Contractors 


In  presenting  "PRACTICAL"  Forms  to  contractors, 
accountants,  and  others  interested  in  the  correct 
methods  of  keeping  construction  records  and  accounts, 
a  word  of  explanation  is  necessary. 

"PRACTICAL"  Forms  are  the  outgrowth  of  12 
years  careful  study  to  develop  forms  that  would  give 
the  contractor  a  complete  and  concise  record  of  his 
business.  During  this  time  the  various  forms  have 
undergone  constant  changes  and  revisions  to  improve 
and  perfect  them  with  but  two  objects  in  view.  One 
was  to  furnish  the  contractor  with  a  maximum  amount 
of  information  regarding  his  business,  and  the  other 
was  to  reduce  the  clerical  labor  to  a  minimum  by  the 
elimination  of  All  "red  tape."  This  has  finally  been 
accomplished. 

Many  of  the  larger  contractors  have  elaborate  book- 
keeping and  accounting  systems  that  undoubtedly  an- 
swer their  purposes,  but  a  majority  of  them  require  an 
unlimited  amount  of  clerical  labor  to  keep  them  run- 
ning— labor  that  would  bankrupt  the  average  con- 
tractor who  obtains  his  work  on  a  competitive  basis. 

"PRACTICAL"  Forms  were  not  "made-to-sell,"  but 
are  the  result  of  many  years  study.  They  were  devel- 
oped and  perfected  on  actual  work  and  under  the 
severest  conditions.  Therefore,  regardless  of  whether 
they  are  to  be  used  on  the  job  or  in  the  office,  the  con- 
tractor will  find  them  thoroughly  practical  and  highly 
efficient. 

It  is  common  knowledge  that  accountants  have  made 
practically  no  progress  in  developing  and  installing 
accounting  and  office  systems  for  contractors;  because 
in  most  instances  they  have  attempted  to  adapt  shop 
and  factory  practices  to  the  construction  business  in- 
stead of  devising  a  system  to  meet  this  particular  kind 
of  business.  These  systems  have  not  proven  successful 
because  conditions  are  entirely  different. 

In  the  construction  business  every  job  is  different. 
Therefore,  the  system  must  be  flexible,  or  it  is  not 
practical.  Every  construction  operation  presents  new 
obstacles  or  difficulties  in  the  manner  of  recording 
accounts.  This  is  due  to  the  numerous  classes  of  work 
to  be  performed. 

For  example,  a  contractor  might  have  at  one  time 
contracts  covering  the  construction  of  a  church,  a  fac- 
tory building,  an  office  building,  and  a  residence,  all  of 
which  are  separate  and  distinct  types  of  construction 
with  widely  contrasting  material  requirements  and 
labor  operations.  Conditions  of  this  kind  demand  a 
flexible  system,  and  the  same  conditions  are  encoun- 


tered by  every  contractor.  Iron-bound  rules  will  prove 
absolutely  worthless ;  because  the  system  must  be 
adapted  to  the  business — not  the  business  to  the 
system. 

There  is  no  good  reason  why  the  contracting  busi- 
ness cannot  be  placed  on  an  efficient  and  business-like 
basis  in  the  same  manner  as  any  other  industry ;  but  to 
do  this  successfully,  construction  conditions  must  be 
thoroughly  understood.  This  knowledge  when  used  in 
conjunction  with  a  little  common  sense  will  place  a 
contractor  in  command  of  his  business — not  at  the 
mercy  of  it. 

The  Great  Advantage  of  "Standardized"  Forms 

In  the  construction  business  there  has  been  no  uni- 
formity observed  in  the  sizes  or  shapes  of  the  various 
forms  or  sheets  required  to  carry  on  the  business. 
Whenever  a  new  condition  arose,  a  form  was  devised 
regardless  of  size,  and  the  result  has  been  dozens  of 
different  forms  of  as  many  different  sizes.  It  was  almost 
impossible  to  file  all  of  the  different  forms  with  any 
regularity,  as  some  were  filed  in  loose  leaf  binders,  in 
card  index  files,  and  others  on  hook  files  or  anything 
capable  of  holding  paper.  The  result  has  been  confu- 
sion and  chaos  from  start  to  finish  with  nothing  in  its 
place  and  consequently  it  was  practically  impossible 
to  find  any  particular  thing  when  it  was  wanted. 

In  designing  and  laying  out  "PRACTICAL"  Forms, 
just  a  little  common  sense  was  applied,  and  this  has 
resulted  in  forms  of  two  standard  sizes  and  the  utmost 
economy  in  the  use  of  paper. 

It  is  impractical  to  use  forms  all  of  one  size ;  because 
the  forms  used  on  the  job  should  not  be  the  same  size 
as  those  used  in  the  office  and  vice  versa.  For  this  rea- 
son the  writer  advises  the  use  of  the  small  or  pocket- 
sized  forms  on  the  job — especially  time  cards,  etc. 

When  the  foremen,  superintendent,  and  timekeepers 
are  running  around  the  job,  they  should  carry  all  of 
their  forms  with  them  so  that  it  will  not  be  necessary 
to  run  back  to  the  shanty  or  job  office  every  time  they 
want  to  lay  off  a  man  or  refer  to  any  matters  relating 
to  the  job.  The  writer  has  found  this  of  untold  value 
and  for  this  reason  all  of  the  forms  required  on  the 
job  are  furnished  in  a  convenient  pocket  size. 

All  forms  such  as  construction  reports,  cost  reports, 
estimates,  and  the  entire  bookkeeping  and  accounting 
system  are  furnished  in  one  standard  size  for  use  with 
a  loose  leaf  binder  (91/4XI2  inches).  This  makes  it  pos- 
sible' to  keep  all  of  the  office  records  in  one  book  where 


405441 


"  P'B'A  QTJCA  Ly' ,  B  U  SIN  ESS 


METHODS    FOR     CONTRACTORS 


the  business  is  not  too  large,  and  in  the  case  of  the 
larger  firms  all  of  the  books  will  be  of  one  standard 
size.  This  is  of  especial  importance  when  providing 
filing  space  for  all  records. 

"PRACTICAL"  Forms  are  furnished  in  two  sizes, 
namely,  41/4x6%  inches  and  93/4x12  inches.  The  smaller 
forms  and  records  can  be  put  in  a  loose-leaf  ring  book 
when  carried  on  the  job,  and  may  be  filed  in  either  a 
small  post  binder  or  a  card  index  case  as  preferred. 
The  larger  forms,  914x12  inches  in  size,  were  developed 
for  the  office  systems  where  it  is  desirable  to  keep  all 
records  in  book  form.  The  bookkeeping  system  is  fur- 
nished in  only  the  large  sized  forms  as  this  is  the  most 
practical  method  of  handling  records  of  this  kind. 

By  using  either  the  pocket  sized  forms  or  large  sized 
forms,  or  a  combination  of  both  (this  is  preferable), 
you  have  the  advantage  of  selecting  from  40  approved 
forms  that  have  been  developed  and  perfected  on 
actual  work — forms  that  are  practical  and  efficient  and 
which  will  meet  your  requirements  in  every  detail. 

An  Ideal  System  for  Small  Contractors. 

The  bookkeeping  and  accounting  system  described 
and  illustrated  on  the  following  pages  will  be  found 
highly  satisfactory  when  used  by  even  the  smallest  con- 
tractors whose  jobs  average  from  $10  to  $200  each. 
The  system,  is  exceedingly  simple  and  does  not  require 
any  more  labor  than  your  present  methods  which  have 
proven  so  unsatisfactory.  In  the  examples  illustrated 
on  the  following  pages,  the  amounts  used  may  be  some- 
what larger  than  your  contracts  average ;  but  bear  in 
mind,  that  it  is  just  as  easy  to  write  $10  as  $50,000  and 
that  the  amount  of  the  figures  is  the  only  difference 


when  the  system  is  used  by  either  large  or  small  con- 
tractors. 

The  fundamentals  of  bookkeeping  remain  the  same 
regardless  of  whether  one  dollar  or  a  million  dollars  are 
involved,  and  in  this  system  the  labor  required  in  keep- 
ing the  books  has  been  reduced  to  a  minimum.  The 
result  is  a  bookkeeping  system  that  will  keep  your  rec- 
ords complete  in  every  respect  and  show  you  just  how 
each  job  and  your  entire  business  stands  at  any  date. 

An  efficient  bookkeeping  system  is  especially  es- 
sential now  that  the  Government  requires  a  correct 
report  of  your  income.  This  is  the  simplest  and  most 
efficient  method  you  can  use. 

Efficiency  and  Simplicity  for  Large  Contractors. 

The  fundamentals  of  bookkeeping  remain  the  same 
regardless  of  whether  the  system  is  used  on  a  $10  or  a 
$10,000,000  business.  The  only  difference  is  in  the 
larger  amounts  involved  and  the  special  ledger  accounts 
required  to  meet  the  needs  of  the  individual  business 
— depending  upon  whether  the  business  is  run  by  an 
individual,  a  partnership,  or  a  corporation. 

Naturally,  the  larger  concerns  will  require  a  larger 
number  of  accounts  and  a  more  elaborate  method  of 
recording  profits  and  losses,  undivided  profits,  stocks 
and  bonds,  etc.,  but  this  can  easily  be  handled  through 
the  use  of  additional  ledger  accounts,  and  in  no  way 
changes  the  system. 

The  system  as  described  can  be  used  in  the  largest 
business  with  the  least  possible  amount  of  labor  on 
same,  as  the  number  of  operations  have  been  reduced 
to  a  minimum.  The  result  is  efficiency  minus  all  "red 
tape." 


A  "Practical"  Bookkeeping  System  for  Contractors 


Bookkeeping  consists  of  making  a  systematic  record 
of  business  transactions,  and  the  object  of  bookkeeping 
is  to  show  the  proprietor  at  any  time  whether  his  busi- 
ness is  being  conducted  at  a  profit  or  a  loss.  It  also 
indicates  the  sources  from1  which  the  profits  and  losses 
arise,  and  affords  a  record  of  all  debts  owed  by  the 
business,  and  of  all  debts  due  and  all  property  belong- 
ing to  the  business. 

A  double  entry  system  of  bookkeeping  is  the  most 
modern  and  practical  method  for  a  contractor  to  use ; 
because  it  provides  for  the  keeping  of  accounts  with 
persons,  property,  expenses,  and  allowances,  while  a 
single  entry  system  usually  provides  for  keeping 
accounts  with  persons  only. 

The  system  of  bookkeeping  and  accounting  as 
described  on  the  following  pages  is  a  very  simple  sys- 
tem of  double  entry  bookkeeping.  It  is  so  simple,  in 
fact,  that  any  contractor  should  be  able  to  intelligently 
and  accurately  use  the  system  by  merely  reading  this 
booklet  carefully  and  following  the  examples  as  shown. 

The  best  piece  of  machinery  is  always  the  simplest, 
because  there  is  not  so  much  to  get  out  of  order.  This 
also  applies  equally  well  to  a  bookkeeping  system  for 
contractors.  While  the  system  as  described  is  not  only 
efficient  it  is  also  so  simple  that  the  smallest  contractor 
may  keep  his  own  books  with  ease.  It  will  also  be  found 


flexible  enough  to  meet  the  requirements  of  the  largest 
contractors.  There  is  not  an  unnecessary  move  in  the 
entire  system.  Every  pen  or  pencil  mark  has  a  real, 
definite  purpose.  That  purpose  is  to  give  to  the  con- 
tractors the  greatest  possible  amount  of  information 
regarding  their  business  with  the  least  possible  amount 
of  clerical  and  bookkeeping  labor  in  handling  same. 

Difference  Between  Bookkeeping  and  Accounting. 

Bookkeeping  should  not  be  misconstrued  with 
accounting.  While  the  subject  of  accounting  takes  in 
all  kinds  of  bookkeeping,  the  subject  of  bookkeeping 
is  merely  one  phase  of  accounting ;  namely,  a  recording 
of  all  business  transactions. 

For  instance,  suppose  we  have  a  contract  to  build  a 
building  for  $10,000.00.  The  General  Ledger  account 
will  show  the  actual  cost  of  the  completed  structure  and 
whether  the  transaction  resulted  in  a  profit  or  a  loss. 
Cost  accounting  would  show  exactly  where  the  money 
was  made  or  lost;  whether  on  excavating,  concrete 
foundations,  masonry,  or  carpentry,  depending  upon 
the  class  of  work  being  performed. 

Cost  accounting  enables  the  contractor  or  estimator 
to  compare  estimated  costs  with  the  actual  results  but 
this  work  does  not  come  under  the  general  head  of 
bookkeeping. 


"PRACTICAL"    BV  S1NESS-   METHODS    FOB    CONTBACTOBS 


Books  Used  in  a  Complete  Bookkeeping  System. 
The  system  of  bookkeeping  described  on  the  follow- 
ing pages  can  be  kept  in  one  binder  if  the  business  is 
not  too  large,  as  all  of  the  different  forms  or  sheets 
required  are  standardized  to  one  size  so  that  the  one 
book  can  contain  everything  pertaining  to  the  book- 
keeping system,  which  will  form  a  complete  and  con- 
cise record  of  the  business.  This  method  eliminates 
the  use  of  forms  of  different  sizes,  which  usually 
requires  a  large  amount  of  filing  space. 

The  following  records  are  necessary  for  a  complete 
bookkeeping  system: 

Voucher  System. 
.  Cash  Book. 

General  Ledger. 

What  the  Voucher  System  of  Accounting  Really  Is. 

During  recent  years  there  has  been  a  great  advance 
made  in  the  systematizing  of  accounts,  and  in  the 
proper  distribution  of  the  various  items  of  expenditure ; 
and  this  is  shown  in  its  highest  stage  of  development 
in  the  voucher  system. 

This  system  requires  a  voucher  for  every  entry  in  the 
principal  books,  while  under  the  old  time  systems  it 
was  necessary  to  make  an  entry  in  the  Journal  for 
every  invoice  or  bill  received. 

As  the  bills  are  received  (which  may  be  daily, 
weekly,  or  monthly)  they  should  be  checked  against 
the  delivery  or  job  tickets,  which  should  be  sent  in  from 
the  job  every  day,  and  any  discrepancy  should  be  taken 
up  and  settled  immediately.  The  delivery  ticket  should 
then  be  attached  to  the  bill  covering  same.  The  bill 
should  then  be  checked  and  approved  as  to  prices  and 
extensions  and  placed  in  the  unpaid  bill  file. 

Under  the  voucher  system  all  of  the  approved  in- 
voices from  a  concern  are  held  together  in  the  unpaid 
bill  file  as  they  are  received,  and  at  the  end  of  the 
month  or  at  the  customary  time  for  making  up  the 
accounts,  all  the  invoices  for  that  month  should  be  tab- 
ulated and  recorded  in  the  voucher  of  that  firm.  This 
method  will  require  only  one  entry  in  the  permanent 
records  each  month  for  a  concern,  and  simplifies  the 
bookkeeping  to  a  very  great  extent. 

The  following  sheets  or  forms  are  required  in  the 
voucher  system  of  bookkeeping  for  making  a  record  of 
all  transactions : 

Accounts  Payable  Voucher. 
Journal  Voucher.     I 
Voucher  Index. 
Voucher  Record. 
Voucher  Register. 

All  of  these  forms  are  of  the  same  size,  and  complete 
the  list  of  sheets  required  to  index  and  journalize  the 
various  accounts  going  through  the  General  Ledger. 

Accounts  Payable  Voucher,  Form  127,  Size  414x10% 

Inches. 

The  Accounts  Payable  Voucher  as  illustrated  is  a 
heavy  manila  envelope  opening  on  one  end  with  a  flap. 
The  face  of  the  envelope  contains  a  part  of  the  perma- 
nent bookkeeping  record.  After  all  the  bills  of  a  firm 
for  a  month  have  been  checked  and  found  correct  they 
are  sub-divided  on  the  face  of  the  voucher  to  the  vari- 


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ACCOUNTS  PAYABLE  VOUCHER 
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DATE  PAID                                                      BY  CHECK  No. 

COPYRIGHT   BY   PRANK    M.   WALKCR,    PUBLISHER.    CHICAGO 

Accounts  Payable  Voucher,  Form  127,  Illustrating  Method  of  Listing 
Invoices  and  Sub-dividing  Accounts. 

ous  accounts  that  they  are  to  be  charged.  For  example, 
on  the  voucher  illustrated  we  have  Job  No.  101  (W.  S. 
Jones  &  Co.  Building)  charged  with  $225.00.  The  dis- 
tribution of  this  charge  will  show  $75.00  charged  to 
AM-2(a),  which  refers  to  lumber  used  in  the  construc- 
tion of  temporary  buildings,  such  as  cement  and  tool 
sheds,  etc.;  $100.00  charged  to  CM-l(a),  which  refers 
to  lumber  used  in  the  construction  of  wood  forms  for 
concrete  foundations;  and  $50.00  charged  to  GM-l(a), 
which  refers  to  lumber  used  in  the  construction  of  rein- 
forced concrete  forms. 


"PRACTICAL"    BUSINESS    METHODS    FOR     CONTRACTORS 


After  the'  accounts  have  been  sub-divided  and  tabu- 
lated as  shown,  the  "Totals"  column  should  be  added 
and  the  sum  or  grand  total  should  be  placed  opposite 
the  word  "Total"  at  the  bottom  of  the  column.  The 
invoices  may  then  be  filed  in  the  envelope  for  a  perma- 
nent record. 

The  Accounts  Payable  Vouchers  are  then  ready  to  be 
journalized  into  the  "Voucher  Register."  Only  the 
total  amount  or  grand  total  appearing  on  the  Accounts 
Payable  Voucher  should  be  entered  in  the  "Voucher 
Register."  This  amount  should  be  entered  on  the 
DEBIT  side  of  the  Register  under  the  column  headed 
"Voucher  Totals"  and  on  the  CREDIT  side  of  the  Reg- 
ister under  the  column  headed  "Accounts  Payable." 
The  reason  for  making  these  entries  in  this  way  is  fully 
described  under  "Description  of  the  Various  Ledger 
Accounts"  on  page  10. 

The  amounts  appearing  on  the  face  of  the  Accounts 
Payable  Voucher  in  the  column  headed  "Totals" 
should  then  be  entered  on  the  DEBIT  side  of  their 
respective  accounts  in  the  General  Ledger,  as  these  are 
the  amounts  that  are  to  be  charged  to  the  different 
jobs.  Bear  in  mind,  that  all  of  these  amounts  are  to  be 
charged  ONLY  on  the  DEBIT  or  left  hand  side  of  the 
General  Ledger. 

After  the  entries  have  been  made  from  the  Accounts 
Payable  Voucher  in  both  the  "Voucher  Register"  and 
the  "General  Ledger,"  and  the  proper  notations  made 
on  the  face  of  the  voucher,  the  voucher  is  then  ready  to 
be  paid  and  should  be  filed  with  the  unpaid  vouchers. 

When  the  voucher  is  to  be  paid  it  should  be  taken 
from  the  "Unpaid  Voucher  File."  The  check  should 
be  made  out  in  the  usual  way  for  the  total  amount 
shown  on  the  voucher  and  the  date  and  number  of  the 
check  should  be  written  on  the  face  of  the  voucher. 
The  voucher  is  then  ready  to  be  placed  in  the  "Paid 
Voucher  File." 

As  soon  as  the  canceled  check  is  returned  from  the 
bank,  the  check  may  then  be  placed  in  the  voucher 
envelope  and  the  record  of  the  transaction  is  com- 
plete. 

It  is  sometimes  found  desirable  to  make  a  payment 
on  account  or  on  some  particular  job.  In  such  instances 
the  amount  of  the  check  should  be  pro-rated  to  the 
different  jobs  to  which  it  is  to  be  applied.  This  might 
affect  several  vouchers  and  not  pay  any  of  them  in  full. 
Therefore,  notations  should  be  made  on  the  face  of  the 
voucher  in  red  ink,  stating  the  amount  to  be  applied 
to  each  job.  The  date  and  number  of  the  check  should 
then  be  inserted  in  the  space  provided  on  the  bottom  of 
the  voucher.  Such  vouchers  as  have  not  been  paid  in 
full  should  be  returned  to  the  "Unpaid  Voucher  File." 
When  final  payment  is  made  covering  a  voucher,  it 
should  then  be  placed  in  the  "Paid  Voucher  File." 

Journal  Voucher,  Form  127-A,  Size  41/2xl0%  Inches 

The  Journal  Voucher  is  furnished  in  the  same  sized 
envelope  as  the  "Accounts  Payable  Voucher."  It  is 
used  for  recording  all  transactions  that  do  not  involve 
the  expenditure  of  cash  and  which  cannot  be  handled 
through  the  Accounts  Payable  Voucher. 


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.   r    c 

^          AM 

REDIT 
OUNTS 

Owneri  /at 

'  Jo 

ooooo 

Sfaf  %, 

*  <5l 

Oococ 

/ 

t 

VM/ot 

// 

Form   127-A 

TOTAL 

TOTAL 

VOUCHER     ~U~/    y,                                                    VOUCHER       V.     ">,. 

ENTERED   record     /fV.  'ft .             ENTERED    register     //}./¥■ 

GENERAL     ^y.         "Vl/                                                COST 

ENTERED   ledger      ///,     '¥•             ENTERED    BOOK 

APPROVED           //CMHxXi  K 

Copyright  By   Frank    R.  Walker,  Publisher,  Chicago. 

Journal    Voucher,    Form    127-A,    Illustrating    Method    of    Recording 
Contracts   and    Making  other  Similar  Entries. 

This  includes  such  entries  as  contracts,  the  transfer  of 
materials  from  one  job  to  another  that  require  a  book- 
keeping transaction  but  not  the  actual  expenditure  of 
cash.  It  is  also  used  where  the  contractor  maintains  a 
yard  or  keeps  a  stock  of  material  on  hand.  In  instances 
of  this  kind  the  "Merchandise"  or  "Stock  Account" 
is  credited  with  the  amount  taken  away  and  the  job  to 
which  it  is  delivered  is  debited  with  the  same  amount. 
■  It  is  also  used  for  charging  off  profit  and  loss,  depre- 
ciation on  tools  and  equipment,  etc. 


PRACTICAL"    BUSINESS    METHODS     FOR    CONTRACTORS 


VOUCHER    INDEX 


U 


NAME 

Account 
No. 

NAME 

Account, 
.     No. 

A. 

1. 

. 

y- 

*-ilsHjAsfWXKf-A/ cOJfUtrtifa^  Zo.t 

-&syuu>-nJ  i^A^nJxLrV    to.. 

3 

'^JvuaA^ni  6JU  (9W-.   (UwiM^  do .. 

/>- 

■-iAVyu/r\^iuXJ  <c^6oy^vu^ 

T-o 

E. 

o.                                       r        y 

Voucher   Index,    Form    126,   Illustrating   Method   of   Listing   Names   of   Concerns  with  Whom  Business  is   being  Transacted,   for  Ready  Refer- 
ence   when    Desiring    to    Look    Up    any    Particular    Concern's    Account. 


By  referring  to  the  illustration  of  the  Journal 
Voucher  it  will  be  noted  that  the  face  of  the  Journal 
Voucher  is  entirely  different  from  the  Accounts  Pay- 
able Voucher.    It  is  handled  in  the  following  manner : 

When  a  contract  is  received,  the  date,  amount,  and 
the  name  and  address  of  the  Owner  is  placed  at  the  top 
of  a  blank  Journal  Voucher  as  shown.  Reference 
should  then  be  made  to  the  "Voucher  Record"  for  an 
account  number  and  to  the  "Voucher  Register"  for  the 
voucher  number  which  should  be  the  next  consecutive 
numbers. 

These  numbers  should  then  be  placed  at  the  top  of 
the  Journal  Voucher  as  shown. 

By  referring  to  the  illustration  of  the  Journal 
Voucher  again,  it  will  be  noted  there  are  two  columns. 


The  one  is  used  for  recording  the  Debits  and  the  other 
for  recording  the  Credits.  In  these  columns  the  amount 
of  the  contract  should  be  DEBITED  to  the  Owner  and 
the  Job  Account  should  be  CREDITED  with  the  same 
amount. 

If  it  is  customary  to  give  each  job  or  contract  a  num- 
ber to  be  used  for  identification  purposes,  this  number 
should  be  placed  in  the  same  column  as  the  name  of 
the  job. 

The  contract  is  then  placed  in  the  Journal  Voucher 
envelope,  and  the  voucher  is  ready  to  be  entered  in  the 
"Voucher  Register." 

The  date,  account  number  and  voucher  number 
should  be  recorded  in  the  first  three  columns  of  the 
"Voucher  Register"  as  shown.    The  name  of  the  party 


PRACTICAL"     BUSINESS    METHODS    FOR     CONTRACTORS 


VOUCHER   RECORD                           / 

SHEET  NO.          / 

YEAR  ENDING  Jtj&jrrf & J?^ ,   /<)/<} 

<~f          Y'MM^,  I  IV^MLT 

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SEPT. 

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DEC. 

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Voucher  Record,   Form   125,   Illustrating   Method   of  Listing  Vouchers    Issued    Each    Month,    so   that    Any   Concern's  Vouchers   May   be    Easily 

Located. 


with  whom  we  have  the  contract,  together  with  the 
number  of  the  job  or  contract,  should  be  inserted  in 
the  description  column. 

The  Owner's  account  should  be  DEBITED  with  the 
amount  of  the  contract  under  the  column  headed  "Mis- 
cellaneous Accounts"  and  the  job  account  should  be 
credited  with  the  same  amount  on  the  CREDIT  side  of 
the  "Register"  under  the  column  headed  "Miscel- 
laneous Accounts."  This  is  a  record  of  the  voucher 
only  as  both  the  debits  and  credits  are  entered  in  the 
General  Ledger  direct  from  the  Journal  Voucher  and 
NOT  from  the  Voucher  Register. 

When  extras  are  received  covering  the  same  contract, 
they  are  entered  on  the  face  of  the  same  Journal 
Voucher  and  in  the  same  manner  as  the  original  con- 
tract and  a  record  entry  is  again  made  in  the  "Voucher 
Register."  The  extras  are  then  entered  direct  from 
the  Journal  Voucher  into  their  respective  accounts  in 
the  General  Ledger. 


When  credits  are  received  covering  this  contract, 
they  are  entered  on  the  face  of  the  same  Journal 
Voucher,  but  in  such  instances  the  owner's  account 
should  be  CREDITED  and  the  Job  Account  should  be 
Debited.  Such  entries  should  be  entered  on  the  face 
of  the  Journal  Voucher  in  red  ink.  When  entering 
such  credits  from  the  Journal  Voucher  into  the  Voucher 
Register,  the  job  account  should  be  debited  on  the  debit 
side  of  the  "Voucher  Register"  in  the  column  headed 
"Miscellaneous  Accounts"  and  the  Owner's  account 
should  be  Credited  on  the  credit  side  of  the  Register 
under  the  column  headed  "Miscellaneous  Accounts." 
Then  the  debits  and  credits  are  entered  from  the  Jour- 
nal Voucher  into  their  respective  General  Ledger  ac- 
counts. 

Another  method  of  handling  contracts  with  owners 
is  described  in  detail  under  "Contracts  with  Owners" 
on  page  12. 


"PRACTICAL' 

'    BUSINESS    METHODS    FOR 

CONTRACTORS 

7 

VOUCHER  REGISTER              shEETNO.      / 

month  of  AfarcA,  -  ffprJ/ 

DATE 

'.-:■ 

DESCRIPTION   OR 
CONTRACT    NUMBERS 

D  E    BITS 

,1 

CREDITS 

MISC.      ■ 
ACCTS. 

V    |             " 

UCHER 

OTALS 

M.SC.      j 
ACCTS 

j               ACCOUNTS 
v                  PAYABLE 

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Voucher  Register,   Form  124,   Illustrating  Method   of  Listing  and  Recording  Amounts   of  Vouchers. 


Voucher  Index,  Form  126,  Size  9V4xl2  Inches. 

The  Voucher  Index  is  merely  an  alphabetical  index 
of  all  of  the  different  firms  or  individuals  with  whom 
business  is  being  transacted. 

One  Voucher  Index  sheet  is  furnished  for  each  letter 
in  the  alphabet.  When  a  new  account  is  opened  the 
name  and  account  number  appearing  on  the  voucher 
are  then  placed  on  the  proper  alphabetical  sheet  of  the 
Voucher  Index,  which  is  used  as  a  ready  reference 
when  desiring  to  look  up  any  particular  account. 

Voucher  Record,  Form  125,  Size  9V4xl2  Inches 

The  Voucher  Record  contains  a  complete  list  of  all 
the  vouchers  issued  each  month  for  one  year.  It  is  the 
key  by  which  all  vouchers  issued  may  be  located. 

When  a  new  account  is  opened,  reference  is  made 
to  the  Voucher  Record  for  the  next  consecutive  account 
number,  which  is  placed  on  the  face'  of  the  voucher. 
This  account  number  is  retained  by  ,this  firm  or  indi- 
vidual until  the  books  are  closed,  which  is  usually  at 
the  end  of  the  fiscal  year. 


The  account  number  and  the  name  of  the  firm  or 
individual  are  then  entered  on  the  Voucher  Record, 
and  as  the  vouchers  are  made  up  from  month  to  month 
the  voucher  numbers  of  that  firm  should  then  be  en- 
tered in  the  proper  monthly  column  opposite  the  name. 
This  forms  a-  complete  record  of  all  vouchers  issued 
to  each  firm  for  a  year. 

Voucher  Register,  Form  124,  Size  9V4xl2  Inches. 

The  Voucher  Register  is  the  Journal  for  the  entire 
system,  and  is  a  great  improvement  over  the  old  method 
of  Journalizing.  One.  entry  is  made  for  each  voucher 
while  under  the  old  methods  it  was  necessary  to  make 
an  entry  in  the  Journal  for  each  invoice  received. 

Journalizing  is  the  process  of  determining  the  debits 
and  credits  of  business  transactions.  The  following  is 
a  general  rule  for  journalizing,  which  it  will  be  advis- 
able to  remember: 

DEBIT  what  comes  into  the  business  or  what  costs 
value. 





PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


CASH   RFCFIPTS               *wimo 

— \         Jt^kAio  iICm'C 

DATE 

RECEIVED    FROM 

CREDITS                                                                     D 

ESIT 

CASH                     ' 
COUNT 

OR                           T 

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Cash  Receipts,   Form   122,   All   Cash  Received  by  the  Business   Should   be  Entered   in   the   Cash   Receipts  Sheet. 


CREDIT  what  goes  out  of  the  business  or  what  pro- 
duces value. 

When  a  voucher  is  being  made  up,  reference  should 
be  made  to  the  Voucher  Register  for  the  next  con- 
secutive voucher  number,  which  should  be  placed  on 
the  face  of  the  voucher. 

After  the  amounts  have  been  entered  from  the  Ac- 
counts Payable  Vouchers  and  the  Journal  Vouchers 
into  the  Voucher  Register  they  are  then  entered  or 
posted  to  their  respective  General  Ledger  accounts  as 
previously  described. 

REMEMBER,  that  only  the  amounts  appearing  on 
the  CREDIT  side  of  the  Voucher  Register  under  the 
column  headed  "Accounts  Payable"  are  entered  from 
the  Register  to  the  General  Ledger,  as  all  other 
amounts,  both  debits  and  credits,  are  entered  into  the 
General  Ledger  direct  from  the  vouchers. 

It  will  be  noted  that  the  "Accounts  Payable  Vouch- 
ers" will  always  be  entered  on  the  debit  side  of  the 
Register  under  the  column  headed  "Voucher  Totals," 
and  on  the  credit  side  under  the  column  headed  "Ac- 


counts Payable,"  while  "Journal  Vouchers"  should 
always  be  entered  in  the  columns  marked  "Miscel- 
laneous Accounts"  on  both  the  debit  and  credit  side 
of  the  Register. 

In  the  column  headed  "Description  or  Contract 
Numbers"  should  be  shown  the  General  Ledger  ac- 
counts that  will  be  affected  by  the  entry  of  each 
voucher.  This  should  be  designated  by  either  writing 
the  name  of  the  ledger  account  in  full  or  by  the  use 
of  a  symbol  or  job  number,  as  preferred. 

THE  CASH  BOOK 

The  Cash  Book  contains  a  record  of  all  transactions 
by  which  cash  is  exchanged,  and  forms  a  complete 
record  of  the  receipts  and  expenditures  of  the  business. 

"When  cash  is  received  in  the  business  or  on  account 
of  any  contract,  the  cash  account  is  DEBITED,  and 
when  cash  is  expended  or  checks  are  issued  (drawn 
against  the  cash  account)  then  the  cash  account  is 
CREDITED.     A  good  rule  to  remember  is  "DEBIT 


"PRACTICAL"    BUSINESS    METHODS     FOB     CONTBACTOBS 


• 

CASH  DISBURSEMENTS                  «rTm      / 

DATE 

DISBURSED  FAVOR 

tsrsz 

.l-.V. 

DEBITS 

CREDITS 

:«».<,. 

*    T 

COUNTS 
»VAflL£ 

/                     AC 

CASH          "" S 
COUNT 

AMOUNT    BROUOT    FORWARD 

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Cash    Disbursements,   Form    123. 


All   Expenditures   made  by   the   Business 
ments  Sheet.    This  Form  Eliminates  the 


which  are  paid  by  Check  must   be  entered  in   the   Cash  Disburse- 
Necessity  of  Check  Book  Stubs. 


cash  for  all  cash  received  and  CREDIT  cash  for  all  cash 
expended." 

The  difference  between  the  Debits  and  Credits  shows 
the  cash  balance  on  hand  at  any  time. 

The  Cash  Book  consists  of  two  sheets ;  i.  e.,  one  to 
record  Cash  Received  and  one  to  record  Cash  Expended. 
These  sheets  are  entitled  "Cash  Receipts"  and  "Cash 
Disbursements,"   respectively. 

Cash  Receipts,  Form  122,   Si^e  9^x12  Inches 

The  Cash  Receipts  sheet  contains  a  record  of  all 
cash  received  in  the  business.  As  the  cash  is  received 
an  entry  is  made  directly  on  the  Cash  Receipts  Sheet, 
showing  the  date,  from  whom  it  was  received,  the  ac- 
count to  be  credited,  and  the  amount  of  cash  received. 

You  will  note  that  there  are  five  columns  under  the 
heading  "Credits"  in  which  payments  on  contracts, 
and  any  other  miscellaneous  accounts  should  be  cred- 
ited. You  will  also  note  that  the  last  column  is  headed 
"Debit  Cash  Account."  When  an  entry  is  being 
credited  to  any  account  on  the  Cash  Receipts  sheet, 


it  MUST  also  be  Debited  in  the  same  amount  in  the 
last  column  headed  "Debit  Cash  Account." 

The  entries  on  the  "Cash  Receipts"  sheet  should  be 
posted  directly  into  their  respective  accounts  in  the 
General  Ledger.  All  the  credit  entries  should  be  posted 
directly  from  the  "Cash  Receipts"  sheet  to  the  re- 
spective ledger  accounts  of  those  individuals  or  firms 
from  whom  payment  has  been  received.  While  the 
credit  entries  may  be  posted  to  the  ledger  at  any  time 
during  the  month,  the  total  amount  of  the  Debit  column 
should  be  posted  on  the  Debit  side  of  the  Cash  Account 
in  the  ledger  only  at  the  end  of  each  month,  as  one 
entry  in  the  General  Ledger  cash  account  each  month 
is  sufficient. 

Cash  Disbursements,  Form  123,  Size  9%xl2  Inches 
The  Cash  Disbursements  sheet  contains  a  complete 
record  of  all  moneys  expended  in  the  business. 

After  the  Accounts  Payable  Vouchers  have  been 
approved  for  payment,  and  the  checks  have  been  made 
out  for  same,  they  are  then  entered  on  the  Cash  Dis- 
bursements sheet.     The  date  of  the  check,  the  name 


10 


P R ACT1CAL"     B U 8  I N E 8 8     M  E T  HOD  8     F OR     CONTRA C T 0 R 8 


of  the  payee,  voucher  number,  cheek  number,  and  the 
amount  of  the  check  should  be  entered  as  illustrated. 
Where  a  payment  is  being  made  involving.no  discount, 
the  full  amount  of  the  check  should  be  charged  in  the 
column  headed  "Debit-Accounts  Payable"  and  the 
same  amount  should  be  credited  in  the  column  headed 
"Credits — Cash  Account."  > 

When  a  payment  is  being  made  involving  a  cash  dis- 
count, the  total  amount  of  the  invoices  being  paid 
•should  be  charged  in  the  column  headed  "Debit — Ac- 
counts Payable."  On  the  credit  side  of  the  sheet,  the 
amount  of  the  cash  discount  should  be  entered  in  the 
blank  column  left  for  such  purposes,  and  the  amount 
of  the  check  should  be  entered  in  the  column  headed 
"Credits — Cash  Account."  Care  should  be  exercised 
to  see  that  the  amount  of  the  debits,  and  credits  for 
each  entry  are  equal. 

§  The  entries  are  made  directly  from  the  Cash  Dis- 

bursement sheet  into  the  respective  General  Ledger 
accounts;  namely,  "Accounts  Payable,"  "Cash  Ac- 
count," and  "Discounts."  It  is  not  necessary  to  make 
any  entries  from  the  Cash  Disbursements  sheet  into 
the  General  Ledger  during  the  month,  as  one  entry 
covering  the  entire  month's  transactions  can  be  posted 
from  the  Cash  Disbursements  sheet  to  the  respective 
ledger  accounts. 

You  will  note  that  the  use  of  the  Cash  Disbursements 
sheet  eliminates  the  necessity  of  having  the  check  stubs, 
as  one  entry  on  the  Cash  Disbursements  sheet  forms 
a  complete  record  of  the  expenditure. 

To  obtain  the  bank  balance  at  any  time,  subtract 
the  total  amount  of  the  "Credits — Cash  Account"  as 
shown  by  the  Cash  Disbursements  sheet  from  the  total 
of  the  "Debits — Cash  Account"  as  shown  by  the  Cash 
Receipts  sheet,  and  the  difference  is  the  amount  of  cash 
on  hand.  .,      *  .  ]  - ■■ 

THE  GENERAL  LEDGER 

The  General  Ledger,  Forms  121  and  121-A,  Size  9^x12 
Inches 

The  General  Ledger  contains  a  summary  of  all  of 
the  accounts  recorded  in  the  Voucher  System  and  the 
Cash  Book.  The  entries  are  made  into  the  General 
Ledger  directly  from  the  Accounts  Payable  Vouchers, 
Journal  Vouchers,  Voucher  Register,  Cash  Receipts  and 
Cash  Disbursements. 

When  posting  from  the  books  of  original  entry  into 
the  General  Ledger,  the  debit  entries  must  be  posted 
to  the  Debit  side  of  the  ledger,  and  the  credits  must 
be  posted  to  the  Credit  side  of  the  ledger.  The  re- 
spective ledger  accounts  must  show  all  transactions  by 
which  such  accounts  have  been  affected  in  the  course 
of  the  business  as  recorded  in  the  books  of  original 
entry. 

What  Accounts  Are  Necessary  in  the  General  Ledger. 

—The  General  Ledger  should  contain  just  as  few  ac- 
counts as  is  possible  to  furnish  the  information  desired, 
as  the  chance  of  error  and  difficulty  in  taking  off  the 
trial  balance  will  increase  with  each  additional  ledger 
account. 


The  entries  into  the  General  Ledger  should  not  be 
itemized  in  detail,  but  should  only  show  the  total  of 
each  entry. 

The  analysis  of  such  entries  should  be  made  in  the 
cost  book,  which  is  fully  described  under  "Cost  Ac- 
counting. ' ' 

The  following  is  a  list  of  the  basic  accounts  that 
should  be  carried  in  the  General  Ledger: 

Accounts  Payable. 

Capital  Account. 

Cash  Account. 

Discounts. 

General  Expense*. 

Interest. 

Office  Furniture,  Typewriters,  etc. 

Plant  and  Equipment. 

Merchandise  or  Stock  Account. 

One  account  for  each  job. 

One  account  with  the  owner  for  each  contract  re- 
ceived. 

Personal  or  Drawing  Account.  (Used  only  by  indi- 
viduals or  partners.) 

Petty  Cash  Account. 

Description  of  the  Various  General  Ledger  Accounts. 
— On  the  following  pages  is  given  a  detailed  descrip- 
tion of  each  account  carried  in  the  General  Ledger, 
together  with  the  reasons  for  carrying  same  and  the 
results  that  will  be  obtained  by  their  use. 

Accounts  Payahle. — The  Accounts  Payable  account 
in  the  General  Ledger  contains  a  record  of  all  moneys 
owed  to  firms  or  individuals  with  whom  we  are  doinjj 
business. 


^f    — — 


GENERAL    LEDGER 


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MM 


££! 


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.\.ttlioa  ol   Ht.naiinK  the   Accounts   Payable  Account   in  the 
General  Ledger. 

Instead  of  carrying  an  account  in  the  ledger  with 
each  concern  from  whom  we  are  purchasing  materials 
or  service,  an  Accounts  Payable  Voucher  is  made  for 
such  firm,  which  in  turn,  is  entered  in  the  Voucher 
Register  as  previously  described. 

At  the  end  of  the  month  when  the  Accounts  Payable 
column  in  the  Voucher  Register  is  totaled,  this  total  is 
posted  as  one  entry  on  the  credit  side  of  the  Accounts 
Payable  account  in  the  General  Ledger,  and  shows  the 
total  expenditures  for  the  month. 

The  entry  on  the  debit  side  of  this  account  is  entered 
in  the  same  manner,  excepting  that  it  is  posted  from 
the  months  total  appearing  on  the  debit  side  of  the 
Cash  Disbursements  sheet  under  the  column  headed 
"Accounts  Payable." 

The  credit  side  of  the  Accounts  Payable  account  in 
the  General  Ledger  shows  the  total  amount  owed  and 
the  debit  side  shows  the  total  amount  paid.  There- 
fore, the  difference  is  the  amount  still  owed  by  the  busi- 
ness at  the  end  of  each  month.  When  all  bills  are 
paid  the  debit  and  credit  side  of  this  account  should 
balance. 


"PRACTICAL"    BUSINESS    METHODS     FOR     CONTRACTORS 


11 


Capital  Account. — This  account  should  show  what 
amounts  of  money  have  been  invested  and  withdrawn 
from  the  business.  This  does  not  include  money  drawn 
from  the  business  for  miscellaneous  expenses  or  living 
expenses  of  the  individuals  or  partners,  which  should 
be  handled  through  personal  drawing  accounts  for 
each  individual  or  partner  in  the  business. 


GENERAL    LEDGER 

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Method  of  Handling   the  Capital  Account   in   the  General    Ledger. 

Cash  Account. — The  cash  account  contains  a  sum- 
mary of  all  cash  reecipts  and  cash  expenditures  as 
itemized  in  the  Cash  Book. 

When  cash  is  received  or  paid  into  the  business  the 
Cash  Account  is  Debited,  and  when  cash  is  expended 
or  withdrawn  from  the  business  the  Cash  Account  is 
Credited. 


GENERAL    LEDGER 


7*L 


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Method'  of  Handling  the  Cash   Account   in   the  General   Ledger. 

The  Debit  side  of  the  Cash  Account  is  posted  at  the 
end  of  each  month  from  the  Debit  side  of  the  Cash 
Receipts  sheet  in  the  Cash  Book,  and  the  credits  are 
posted  at  the  same  time  from  the  Credit  side  of  the 
Cash  Disbursements  sheet.  In  each  instance  only  the 
total  sums  of  these  columns  should  be  posted  into  the 
General  Ledger  account. 

Discounts. — The  Discount  Account  in  the  General 
Ledger  contains  a  record  of  money  earned  by  taking 
advantage  of  the  bills  subject  to  cash  discount. 

The  posting  is  made  once  a  month  from  the  Credit 
side  of  the  Cash  Disbursements  sheet  to  the  credit  side 
of  this  General  Ledger  account. 


GENERAL    LEDGER 

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Method   of   Handling   Cash   Discounts   in   the   General   Ledger. 

General  Expense. — The  General  Expense  account  in 
the  General  Ledger  is  used  for  recording  the  overhead 
expense  of  carrying  on  the  business.  It  should  include 
such  items  as  office  rent,  telephone  and  telegraph  serv- 
ice, stationery,  office  pay-roll,  traveling  expenses,  etc. 

Most  of  the  entries  in  this  account  will  be  made  on 
the  debit  side  and  will  be  posted  direct  from  the 
vouchers  containing  such  charges. 


waonix 


GENERAL    LEDGER 


~%lf/HJ,ATUS  iCa6  U(Mi/ 


Method  of  Handling  General  Expense  in  the  General  Ledger. 

Office  Furniture  and  Equipment. — The  Furniture  and 
Office  Equipment  account  in  the  General  Ledger  is  a 
record  of  all  money  invested  in  office  equipment,  such 
as  desks,  chairs,  filing  cases,  typewriters,  adding  and 
calculating  machines,  etc.  Strictly  speaking  this  is  an 
asset  account  on  which  money  may  be  realized  or  credit 
can  be  extended. 


jGENERAL    LEDGER^ 

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Method    of    Handling    Office    Furniture    and    Equipment    Account    in 
the  General   Ledger. 

The  entries  for  all  purchases  of  offi<5e  equipment 
should  be  posted  from  the  vouchers  to  the  Debit  side 
of  the  General  Ledger  account. 

The  credit  side  of  this  account  will  show  the  sale  of 
any  such  equipment.  It  should  also  show  the  amount 
that  the  equipment  had  depreciated  at  stated  intervals, 
or  when  the  books  are  closed  for  the  year. 

Plant  and  Equipment. — The  Plant  and  Equipment 
account  in  the  General  Ledger  is  carried  for  the  same 
reasons  that  the  Furniture  and  Office  Equipment  ac- 
count is  carried,  except  that  it  covers  such  items  as 
concrete  mixers,  hoisting  engines,  derricks,  air  com- 
pressors, pumps,  concrete  conveying  equipment,  wheel- 
barrows, scaffolding,  small  tools,  etc. 

When  any  new  equipment  is  purchased  the  Equip- 
ment Account  in  the  General  Ledger  is  debited  with 
such  amount,  and  when  any  of  this  equipment  is  sold 
the  account  is  credited. 


GENERAL    LEDGER^, 

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Method  of   Handling  Construction   Plant   and   Equipment   Account 
in    the   General    Ledger. 

At  the  end  of  the  year  or  at  any  other  stated  inter- 
vals, a  certain  amount  should  be  charged  off  from 
this  account  to  allow  for  depreciation,  as  construction 
machinery  and  equipment  depreciates  very  rapidly. 
Such  entries  should  be  posted  to  the  credit  side  of  this 
account. 

All  debit- entries  should  be  posted  direct  from  the 
vouchers  covering  same.     If  a  piece  of  machinery  or 


12 


"PRACTICAL"    BUSINESS    METHODS    FOR     CONTRACTORS 


equipment  is  sold  for  cash  the  entry  that  will  appear 
on  the  credit  side  of  this  account  should  be  posted 
direct  from  the  Cash  Receipts  sheet. 

Merchandise  or  Stock  Account. — This  account  should 
be  used  only  by  contractors  who  carry  stocks  of  build- 
ing materials  on  hand. 

When  such  materials  are  purchased  they  should  be 
charged  or  debited  to  this  account  direct  from  the 
vouchers  covering  same,  and  as  the  materials  are  taken 
from  stock  from  time  to  time  and  delivered  to  the 
various  jobs  on  which  they  are  to  be  used,  the  Mer- 
chandise Account  in  the  General  Ledger  should  be 
credited  and  the  job  receiving  same  should  be  debited. 
Transactions  of  this  kind  are  handled  through  the 
Journal  Voucher  as  previously  described. 

Ledger  Accounts  With  Owners. — When  a  contract  is 
received  from  an  owner,  a  Journal  Voucher  is  made  up 
as  previously  described  under  "Journal  Voucher"  on 
page  4. 

From  this  voucher  two  new  accounts  must  be  opened 
in  the  General  Ledger.  One  of  the  accounts  must  be 
opened   in   the  name   of   the    owner,   who   should   be 


GENERAL    LEDGER 





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One  Method  of  Handling  Accounts  with  Owners  in  the  General 
Ledger. 

Debited  with  the  amount  of  the  contract,  and  the  other 
account  must  be  opened  in  the  name  of  the  job,  which 
should  be  Credited  with  the  amount  of  the  contract. 
In  both  instances  the  entries  into  these  General  Ledger 
accounts  should  be  posted  direct  from  the  Journal 
Voucher. 


General  Ledger,   both   sides   of   the   owner's   account 
should  balance  and  the  account  may  be  closed. 

Another  method  of  handling  accounts  with  the 
Owner  requires  the  addition  of  a  memorandum  account 
carried  in  the  Contract  Ledger  as  described  on  page  15. 

Under  this  method,  when  a  contract  is  received,  the 
Journal  Voucher  is  made  out  in  the  usual  way,  and 
accounts  in  the  General  Ledger  are  opened  for  both 
the  Owner  and  the  Job.  The  amount  of  the  contract, 
however,  is  not  entered  in  any  of  the  columns  of  the 
General  Ledger  accounts,  but  is  entered  in  the  Owner's 
account  in  the  Contract  Ledger  which  will  be  described 
on  the  following  pages. 

Each  month  or  at  stated  intervals  when  bill  is  ren- 
dered against  the  owner  covering  work  performed,  that 
has  not  previously  been  billed,  a  Journal  Voucher  entry 
is  made  charging  the  owner  with  the  amount  of  such 
bill  and  crediting  the  job  account  in  the  same  amount, 
which  should  be  posted  to  their  respective  General 
Ledger  accounts. 

On  construction  work  it  is  customary  for  the  Archi- 
tect or  Owner  to  retain  a  stipulated  percentage  (10  or 
15  per  cent)  until  the  contract  is  completed,  so  that 
payments  made  on  account  of  contract  are  never  in 
the  full  amount  of  the  bills  rendered.  When  such  pay- 
ments are  received  from  the  Owner,  they  are  entered 
in  the  Cash  Receipts  sheet  in  the  usual  manner,  and 
posted  direct  to  the  General  Ledger  accounts.  In  such 
instances  the  Owner's  account  in  the  General  Ledger 
is  credited  with  the  amount  of  the  payment,  and  the 
Cash  Account  in  the  General  Ledger  is  debited  in  the 
same  amount.  This  procedure  is  followed  until  the 
completion  of  the  contract,  at  which  time  the  total 
amount  debited  to  the  Owner's  account  in  the  General 
Ledger  must  equal  the  total  amount  of  the  contract, 
including  all  extras  and  credits,  as  shown  by  the  Own- 
er's account  in  the  Contract  Ledger.    When  final  pay- 


GENERAL    LEDGER 

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General    Ledger,    Form    121    (Without    Printed    Heading).     This    Illustrates   Another  Method   of  Handling  Accounts  with   Owners  in   the  Gen- 
eral Ledger,  where  the  Work  Completed  is  Charged  to  the  Owner's  Account   only   at   Stated   Intervals. 


When  the  owner  makes  payment  on  account  of  con- 
tract, the  owner's  account  in  the  General  Ledger  is 
credited  and  the  Cash  Account  in  the  General  Ledger 
is  debited  in  the  same  amount.  These  entries  are 
made  direct  from  the  Cash  Receipts  sheet  as  previously 
described. 

When  the  contract  is  completed  and  the  owner  makes 
final  payment,  and  all  entries  have  been  posted  to  the 


ment,  including  the  retained  percentage,  is  received 
from  the  Owner,  this  amount  is  entered  on  the  Cash 
Receipts  sheet  in  the  usual  manner  and  posted  direct 
to  the  Owner's  Account  and  Cash  Account  in  the  Gen- 
eral Ledger.  The  Owner's  account  in  both  the  Gen- 
eral Ledger  and  the  Contract  Ledger  should  than  bal- 
ance, and  the  Job  account  in  the  General  Ledger  will 
show  the  resultant  profit  or  loss. 


"PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


13 


GENERAL    LEDGER 

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General  Ledger,  Form   121-A    (With  Printed   Headings).     This   Illustrates  One  Method  of  Handling  the  Job  Accounts  in   the  General  Ledger, 
where   the  Job  Account   is  Credited  with   the  Entire   Amount  ot  the   Contract    before   the  Work   is   Started. 


Job  Accounts  in  the  General  Ledger. — As  described 
above,  under  "Ledger  Accounts  with  Owners"  when 
a  contract  is  received,  two  General  Ledger  accounts 
are  opened.  One  account  should  be  in  the  name  of  the 
Owner  and  the  other  in  the  name  of  the  Job.  The 
Owner's  account  in  the  General  Ledger  is  debited  with 
the  amount  of  the  contract  and  the  Job  account  is 
credited  in  the  same  amount.  These  entries  are  posted 
from  the  Journal  Voucher  into  these  General  Ledger 
accounts  as  previously  described. 

As. materials  are  purchased  and  money  is  expended 
for  pay-rolls  in  the  performance  of  the  contract,  these 
expenditures  should  be  debited  to  the  Job  account 
in  the  General  Ledger  from  the  Accounts  Payable 
Vouchers. 

At  the  completion  of  the  contract  when  all  entries 
have  been  posted,  the  difference  between  the  actual 
cost  of  the  work  as  shown  by  the  debit  side  of  the  job 


account  and  the  amount  of  the  contract  as  shown  by 
the  credit  side  of  the  same  account  will  be  the  resultant 
profit  or  loss  on  the  job. 

Do  not  attempt  to  sub-divide  the  pay-roll  and  mate- 
rial expenditures  in  the  General  Ledger  accounts,  as 
this  is  entirely  a  cost  keeping  proposition  and  will  be 
treated  as  such  fui'ther  in  the  book. 

When  the  owner's  account  in  the  General  Ledger 
requires  the  use  of  a  memorandum  account  in  the  Con- 
tract Ledger  as  described  above,  it  will  also  be  neces- 
sary to*  handle  the  credit  items  in  the  job  account  in  a 
different  manner. 

Instead  of  crediting  the  Job  account  in  the  General 
Ledger  with  the  total  amount  of  the  contract  when  it  is 
received,  the  account  should  be  credited  from  time  to 
time  as  the  work  is  performed  and  bills  are  rendered 
covering  same. 


14 


PRACTICAL"     BU  SI  N  E  S  8    M  E  T  II  0  D  8     F  0  R     C  O  X  T  RA  C  T  0  R  S 


■ms-~dt 

GENERAL    LEDGER 

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Anotlier  .Metliod  of  Handling  Job  Accounts  in  the  General  Ledger, 
where  the  Job  Account  is  Credited  with  the  Amount  of  the 
Work  Completed  at  Stated  Intervals,  or  when  Requests  are 
Made    for    Payment    Covering   Work    Performed. 

Each  month  or  at  stated  periods  when  application 
for  payment  is  made  out  and  presented  to  the  Archi- 
tect or  Owner,  the  amount  of  the  application  is  debited 
to  the  Owner's  account  in  the  General  Ledger  and  the 
Job  account  should  be  credited  in  the  same  amount. 

These  entries  are  posted  direct  from  the  Journal 
Voucher  which  is  made  out  when  the  invoices  are  ren- 
dered to  the  Architect  or  Owner  covering  work  per- 
formed. One  Journal  Voucher  envelope  should  be  suffi- 
cient for  the  entire  job  by  merely  listing  the  invoices 
on  the  face  of  same  as  they  are  rendered. 

The  alternate  method  does  not  affect  the  entries  on 
the  debit  side  of  the  Job  account.  The  difference  be- 
tween the  actual  expenditure  as  shown  by  the  debit 
side  of  the  Job  account  and  the  amounts  of  the  bills 
rendered  to  the  Architect  or  Owner  covering  work 
performed,  as  shown  by  the  credit  side  of  the  same 
account,  will  give  the  approximate  profit  or  loss  on  the 
job.  This  comparison,  however,  will  have  to  be  made 
covering  the  same  periods  on  both  sides  of  this  General 
Ledger  account. 

•  Tf  the  applications  for  payment  are  inflated  or  bills 
are  rendered  covering  more  work  than  has  actually 
been  performed  or  at  higher  unit  prices  than  estimated, 
the  difference  between  the  actual  cost  of  the  work  and 
the  inflated  bills  will  prove  misleading,  as  the  begin- 
ning of  the  job  will  show  a  large  paper  profit  while 
toward  the  end  of  the  job  when  the  bills  must  be 
reduced  so  as  not  to  exceed  the  contract  price,  the  job 
will  show  either  a  very  small  profit  or  a  paper  loss. 
In  order  that  the  information  furnished  by  this  method 
may  prove  of  value,  the  amounts  of  the  applications 
for  payment  should  be  as  nearly  correct  as  it  is  pos- 
sible to  compute  them. 

At  the  completion  of  the  job  the  total  amount  of 
the  invoices  rendered  to  the  Architect  or  Owner  must 
equal  the  total  amount  of  the  contract,  including  all 
extras  and  credits  as  shown  by  the  Owner's  account 
in  the  Contract  Ledger. 


Personal  or  Drawing'  Accounts  in  the  General  Ledger. 
— When  the  business  is  conducted  by  an  individual  or 
partners,  there  is  usually  an  account  carried  in  the 
General  Ledger  for  each  individual  or  partner. 

All  moneys  drawn  by  each  individual  for  salary, 
living  expenses,  etc.,  should  be  debited  to  that  par- 
ticular individual's  account  in  the  General  Ledger. 
These  debits  are  posted  directly  from  the  vouchers  con- 
taining the  charge. 

Petty  Cash  Account  in  the  General  Ledger. — Most 
concerns  must  carry  a  small  amount  of  currency  on 
hand  to  meet  miscellaneous  expenses  that  must  be  paid 
in  cash,  such  as  postage,  expressage,  telegrams,  etc. 

When  this  money  is  drawn  from  the  bank  an  Ac- 
counts Payable  Voucher  should  be  made  out,  crediting 
the  Cash  Account  in  the  General  Ledger  and  debiting 
the  Petty  Cash  Account.  The  entries  are  posted  from 
the  voucher  directly  to  the  respective  General  Ledger 
accounts. 

As  the  money  is  expended  memorandum  slips  are 
made  out  noting  such  expenditures  and  the  accounts 
to  which  they  are  charged.  These  memorandums 
are  placed  in  a  Journal  Voucher  envelope  until  the  end 
of  the  month,  at  which  time  the  expenditures  for  the 
entire  month  are  made  up  in  one  Journal  Voucher  cred- 
iting Petty  Cash  and  debiting  the  various  accounts  to 
which  the  items  are  chargeable.  The  difference  be- 
tween the  amount  of  currency  drawn  and  the  amount 
expended  represents  the  balance  on  hand. 

THE  CONTRACT  LEDGER 

The  Contract  Ledger,  Form  119,  Size  9V4xl2  Inches 

The  Contract  Ledger  is  not  required  in  connection 
with  the  general  set  of  books  but  is  a  convenient  and 
highly  satisfactory  method  of  keeping  accounts  with 
sub-contractors. 

When  a  contract  is  awarded  covering  any  of  the  sub- 
contract branches,  such  as  excavating,  painting,  plas- 
tering, marble  work,  plumbing,  etc.,  an  account  is 
opened  in  the  Contract  Ledger  with  each  sub-contractor 
stating  the  amount  of  the  original  contract.  During 
the  progress  of  the  work  all  extras  and  credits  to  the 
original  sub-contract  are  entered  in  this  account,  stat- 
ing the  date  and  amount  of  each  extra  or  credit. 

The  credit  or  right  hand  side  of  the  sheet  contains 
columns  for  inserting  the  dates  and  amounts  of  pay- 
ments. By  referring  to  such  an  account  it  is  possible 
to  tell  just  how  it  stands  at  any  date.  This  method  is 
especially  valuable  to  contractors,  as  it  furnishes  more 
detailed  information  regarding  sub-contract  accounts 
than  any  other  method  you  can  use. 


"PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


15 


'                       ^j      CONTRACT     LEDGER 

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DATE 

VOUCH*    AMOUNT    PAID 

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Contract  Ledger,  Form  119,  Illustrating'  Method  of  Handling:  Accounts  with  Sub-contractors  in  the  Contract  Ledger. 


Bear  in  mind  that  the  Contract  Ledger  is  not  a 
part  of  the  General  Ledger,  but  is  used' in  conjunction 
with  it  and  forms  a  separate  detailed  record  with  the 
various  sub-contractors. 

As  payment  on  account  is  made  to  a  sub-contractor, 
an  Accounts  Payable  Voucher  is  made  out  and  posted 
in  the  general  set  of  books  as  previously  described, 


Illustrating  Method  of  Handling  Accounts  with  Owners   in  the 
Contract   Ledger. 

after  which  the  amount  of  the  payment  is  entered  to 
the  sub-contractor's  account  in  the  Contract  Ledger 
from  the  voucher. 


Handling  Accounts  With  Owners  in  the  Contract 
Ledger. — When  a  contract  is  received  from  an  Owner, 
an  account  is  opened  in  the  General  Ledger  in  the 
usual  way,  but  no  entry  is  made  on  this  sheet  at  this 
time.  Instead,  however,  another  account  with  the 
Owner  is  opened  in  the  Contract  Ledger  stating  the 
date  and  amount  of  the  contract.  As  extras  and 
credits  are  received  from  time  to  time,  they  are  also 
entered  in  this  account  in  the  Contract  Ledger — not  in 
the  Owner's  account  in  the  General  Ledger. 

As  a  payment  on  account  of  contract  is  received  from 
an  Owner  and  posted  in  the  general  set  of  books  as 
previously  described,  this  amount  is  also  posted  in  the 
Owner's  account  in  the  Contract  Ledger  from  the  Cash 
Receipts  sheet. 

When  final  payment  has  been  made  by  the  Owner  at 
the  completion  of  the  job  and  all  entries  have  been 
made,  the  total  amount  of  payments  received  must 
equal  the  amount  of  the  contract,  including  all  extras 
and  credits,  and  must  balance  with  the  Owner's  Ac- 
count in  the  General  Ledger. 


16 


'PRACTICAL"    BUSINESS    METHODS    FOR     CONTRACTORS 


Cost  Keeping  On  Construction  Work 


Cost  Keeping  or  Cost  Accounting  consists  of  sub- 
dividing and  analyzing  the  various  ledger  accounts  to 
show  what  each  class  of  work  actually  costs — which 
yield  a  profit  and  which  result  in  a  loss. 

For  example,  we  will  assume  that  we  have  estimated 
the  total  labor  or  pay-roll  cost  on  a  certain  job  to  be 
$8,000.00  (this  may  be  either  $80  or  $80,000  so  far  as 
the  method  is  concerned),  after  the  job  has  been  com- 
pleted, we  are  surprised  to  learn  that  our  actual  pay- 
roll costs  were  $10,000.00  instead  of  $8,000.00,  and  we 
have  exceeded  our  estimated  cost  by  $2,000.00,  result- 
ing in  a  loss  of  just  that  amount.  But  just  where  the 
loss  occurred  is  a  mystery;  because  there  were  no  de- 
tailed costs  kept  on  the  job. 

Cost  keeping  consists  of  distributing  the  workmen's 
time  by  dividing  and  charging  the  total  number  of 
hours  worked  by  all  classes  of  workmen  to  the  different 
kinds  of  work  performed  by  them  on  the  job  each  day, 
such  as  concrete  foundations,  brick  masonry,  reinforc- 
ing steel,  reinforced  concrete,  carpentry,  etc.  So  that 
at  any  time  during  construction  it  is  possible  to  tell 
just  where  every  dollar  has  been  spent,  showing  just 
what  branches  of  work  produced  a  profit  and  those  that 
resulted  in  a  loss.  In  this  way,  it  is  possible  to  dis- 
cover "leaks"  and  losses  before  the  work  is  completed, 
and  before  it  is  too  late  to  remedy  same. 

Unlesscosts  are  kept  on  the  various  branches  of  work 
performed  by  a  contractor  the  same  mistake  may  be 
repeated  on  one  job  after  another,  as  there  is  no  pos- 
sible way  of  telling  just  where  the  losses  occurred.  Cost 
keeping  is  the  "watch  dog"  of  a  contractor's  business 
and  checks  up  every  branch  of  work  as  it  proceeds. 
It  is  the  only  sure  method  of  "knowing  your  own 
business  best." 

If  correct  labor  costs  are  to  be  obtained,  it  is  im- 
perative that  the  workmen's  time  should  be  carefully 
distributed  to  the  different  classes  of  work  at  the  close 
of  each  day  when  the  events  of  the  day  are  still  fresh 
in  the  memory  of  the  foreman  or  timekeeper.  If  the 
distribution  is  delayed  for  even  one  day,  the  new  events 
coming  forward  will  crowd  out  the  recollections  of 
the  old,  and  the  result  will  be  an  incorrect  distribution 
of  the  labor  hours.  Unless  the  distribution  is  correct, 
it  is  not  only  worthless  but  positively  dangerous,  and 
should  never  be  used. 

If  the  workmen's  time  is  properly  distributed  each 
day  at  the  close  of  work  and  charged  to  the  various 
classes  of  work  being  performed,  such  as  concrete,  car- 
pentry, masonry,  etc.,  then  at  the  end  of  the  week  the 
total  number  of  hours  appearing  on  the  Labor  Distri- 
bution must  balance  to  the  hour  with  the  total  number 
of  hours  on  the  pay-roll  for  that  same  period.  This 
distribution  is  very  easily  handled  when  the  time  is 
distributed  every  day,  and  will  produce  costs  that  are 
invaluable  to  the  contractor,  as  future  estimates  can 
only  be  based  on  past  performances. 

The  same  method  may  be  applied  to  handling  and 
recording  materials  received  on  the  job.    A  contractor 


may  estimate  10,000  bricks  to  complete  a  certain  job, 
but  unless  the  quantities  are  recorded  as  the  material 
is  delivered,  it  is  possible  that  he  may  use  20,000  bricks 
and  never  know  the  difference  until  he  receives  the 
bills. 

Quantity  records  of  both  materials  and  labor  are  far 
more  valuable  than  costs  stated  in  dollars  and  cents; 
because  if  we  have  the  actual  quantity  of  material  or 
the  actual  number  of  hours  required  to  complete  a  cer- 
tain piece  of  work,  it  is  very  easy  to  insert  current 
prices  and  wages.  However,  if  we  have  nothing  but 
costs  in  money,  we  are  in  a  quandary  when  it  comes  to 
checking  quantity  or  production  costs ;  because  prices 
and  wages  are  fluctuating  continually. 

Forms  Necessary  for  Keeping  Costs.— As  mentioned 
above,  any  and  all  costs  dealing  with  labor  must  have 
their  origin  on  the  job ;  because  it  is  there  that  the  work 
is  being  performed,  and  only  the  foreman  or  time- 
keper  on  the  job  knows  just  how  much  time  is  being 
spent  on  each  class  of  work,  and  it  should  be  their 
duty  to  make  the  correct  distribution  of  the  time  each 
day. 

The  methods  of  checking  the  workmen's  time  and 
distributing  the  labor  costs  to  the  various  classes  of 
work  is  described  in  detail  under  another  heading 
treating  on  field  systems.  Therefore,  we  will  assume, 
for  the  present,  that  the  pay-roll  and  labor  distribu- 
tions are  being  received  from  the  job  made  out  cor- 
rectly. 

As  the  pay-rolls  and  labor  distributions  are  received 
from  the  job  each  week  or  each  pay-roll  period,  the 
various  amounts  of  the  distribution  of  the  pay-roll 
should  be  entered  from  either  the  face  of  an  "Account's 
Payable  Voucher"  or  from  the  Labor  Distribution  into 
the  Labor  Cost  Record.  In  either  case,  care  must  be 
exercised  to  see  that  the  totals  of  the  various  distri- 
butions balance  with  the  total  pay-roll. 

Labor  Cost  Record,  Form  108-A,  Size  9^x12  Inches 

As  the  Labor  Distributions  are  received  from  the 
job  each  week  or  each  pay-roll  period,  they  must  be 
checked  to  see  that  they  balance  with  the  total  amount 
of  the  pay-roll  for  each  job.  After  this  has  been  done, 
they  are  entered  into  the  Labor  Cost  Record. 

The  Labor  Cost  Record  contains  a  summary  of  the 
labor  costs  on  each  branch  of  work  as  compiled  each 
week,  stating  the  quantity  of  work  in  place,  the  total 
cost  of  the  work  for  that  week,  and  the  unit  cost  in 
money.  This  sheet  shows  just  how  each  branch  of 
the  work  compares  from  week  to  week,  and  the  total 
of  any  column  gives  the  total  amount  of  that  class  of 
work  completed  to  date,  the  total  cost  of  same,  as  well 
as  the  average  unit  cost  for  the  entire  job. 

This  record  is  very  valuable  to  a  contractor  as  it 
enables  him  to  compare  at  any  time  the  actual  costs  of 
any  class  of  work  completed  with  the  estimated  cost 
of  same. 


"PRACTICAL"    BUSINESS    METHODS    FOB     CONTRACTORS 


17 


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Labor  Cost  Record,   Form   108-A,   Illustrating  Method  of  Sub-dividing-  and  Analyzing  Job   Labor  Costs. 


Labor  Cost  Record,  Form  108,  Size  4*4x6%  Inches 

This  form  is  ruled  the  same  as  the  form  described 
above  except  that  it  is  furnished  in  pocket  size. 

Material  Cost  Record,  Form  109-A,  Size  9V4xl2  Inches 

As  soon  as  the  material  has  been  received  on  the 
job,  the  quantities  and  amounts  of  the  invoice  should 
be  entered  in  the  Material  Cost  Record.  The  reason 
for  making  these  entries  from  day  to  day  is  to  give 
the  contractor  a  daily  record  for  comparison. 

This  enables  him  to  make  comparisons  with  the 
estimate  at  any  time  as  the  work  progresses.  How- 
ever, should  the  contractor  not  desire  this  daily  record, 
the  entries  may  be  posted  into  the  Material  Cost  Rec- 
ord once  each  month  when  the  Accounts  Payable 
Vouchers  are  made  up. 

The  sum  of  the  amounts  on  the  Labor  Cost  Record 
plus  the  sum  of  the  amounts  on  the  Material  Cost 
Record  plus  the  amounts  paid  to  sub-contractors  on 
account  as  shown  by  the  Contract  Ledger  should  bal- 


ance with  the  Job  account  in  the  General  Ledger  when 
the  monthly  trial  balance  has  been  made. 

Material  Cost  Record,  Form  109,  Size  4*4x6%  Inches 
This  form  is  ruled  the  same  as  the  form  described 
above  except  that  it  is  furnished  in  pocket  size. 

Recapitulation  Sheet,  Form  117-A,  Size  9V4xl2  Inches 

The  Recapitulation  Sheet  is  used  for  making  com- 
parisons between  estimated  costs  and  actual  costs  on 
each  class  of  work.  The  comparisons  may  be  made 
weekly,  monthly,  or  at  the  end  of  the  job,  as  preferred. 

By  referring  to  the  accompanying  illustration,  it  will 
be  noted  that  column  No.  1  contains  space  for  insert- 
ing the  estimated  quantities  of  the  various  classes  of 
work,  column  No.  2  is  reserved  for  the  estimated  unit 
costs  applying  to  these  quantities,  and  column  No. 
3  shows  the  total  estimated  cost  in  money. 

Column  No.  4  should  contain  the  actual  quantities 
of  work  performed,  column  No.  5  the  actual  unit  cost, 
and  column  No.  6  the  actual  total  cost. 


18 


"PRACTICAL"    BUSINESS    METHODS    FOR     CON  TRACTORS 


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Material    Cost    Record,    Form    109-A,    Illustrating    Method    of    Sub-di.iding   Material   Quantities   and   Costs    in   the   Material    Cost   Record. 


The  information  obtained  by  comparing  columns  1, 
2  and  3,  with  columns  4,  5  and  6,  respectively,  enables 
the  conductor  to  compute  his  gain  or  loss  on  each 
branch  of  work  in  quantities,  unit  costs,  and  total 
costs.  The  total  gains  and  losses  on  the  estimate 
should  be  inserted  in  columns  numbers  7  and  9,  as 
shown. 

By  comparing  the  totals  of  columns  numbers  7  and 
9  it  is  possible  to  obtain  the  net  gain  or  loss  on  the  job 
to  date. 


in  the  General  Ledger  that  cannot  be  conveniently 
handled  through  the  Labor  Cost  Record  and  Material 
Cost  Record,  as  these  forms  are  used  principally  for 
sub-dividing  job  costs. 

The  columnar  ruled  blank  forms  are  used  chiefly  for 
distributing  such  accounts  in  the  General  Ledger,  as 
General  Expense,  Plant  and  Equipment,  etc.,  as  shown 
in  the  accompanying  illustration. 


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Columnar  Ruled  Blank  Forms,  Form  13  4,  Illustrating  Method  of  Sub-dividing  and  Analyzing  Miscellaneous  Accounts  from  the  General  Ledger. 


Columnar  Ruled  Blank  Forms,  Form  134,  Size  9Vixl2 

Inches 
Columnar  ruled  blank  forms  are  used  for  sub-divid- 
ing and  analyzing  the  miscellaneous  accounts  carried 


These  forms  may  be  used  either  as  ordinary  double 
page  forms  with  side  description  as  shown,  or  with 
short  leaves  inserted,  thus  enabling  you  to  increase  the 
number  of  columns  at  will. 


PRACTICAL"    BUSINESS    METHODS     FOR     CONTRACTORS 


19 


kv,;-^ 

'TT, 

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RECAPITULATION  SHEET 

NAME   OF  WORK   /^^W^^^t^  T^^X                                     .  OC.ATION                                                                                   I5TIM.TP  NO     IS/1^ 

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dh O      '    b- 

DATE 

CLASS  Or  WORK                       EqT!j 

ATED                 EST.                    ESTIMATED 
rllTY               DMT  COST            TOTAL  COST 

ACTUAL                KCTOll                  A 
QUANiTY               UMTCOST            TOT 

CTUAL 
AL COST 

TOTAL    GAIN      UNIT  GRIN 
ON    ESTIMATE         OH  EST. 

TOTAL   LOSS        HIT  LOSS 
ON    ESTIMATE     OH  EST. 

r 

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Recapitulation   Sheet,  Form   117-A,   Illustrating  Method  of  Comparing  and  Analyzing  Estimated   and   Actual   Costs  on   All   Classes   of 

Construction. 


Time  Keeping  Systems  for  Contractors 


The  method  of  checking  the  workmen's  time  on  the 
job  will  vary  with  the  requirements  of  the  individual 
contractor,  but  regardless  of  the  method  used  there  is 
one  essential  requirement  that  all  should  have,  and  that 
is  to  check  and  record  the  time  correctly  with  just  as 
little  labor  and  "red  tape"  as  possible. 

The  person  keeping  the  time  on  the  job  (foreman  or 
timekeeper)  should  not  be  obliged  to  carry  large-sized 
sheets  or  binders,  as  they  are  too  cumbersome  to  carry 
conveniently,  especially  where  it  is  necessary  to  climb 
ladders  and  encounter  all  kinds  of  difficulties  such  as 
the  average  construction  job  presents. 

The  convenient  and  efficient  system  should  consist 
of  sheets  or  forms  that  can  be  carried  in  the  pocket  on 
the  job. 


The  writer  has  had  considerable  experience  in  this 
line  of  work,  and  after  trying  many  different  methods, 
the  ones  illustrated  and  described  on  the  following 
pages  were  adopted  on  account  of  the  ease  with  which 
they  could  be  handled  on  the  job  as  well  as  in  the  con- 
tractor's office. 

Naturally,  the  method  used  will  depend  upon  the 
magnitude  of  the  work  being  performed ;  because  the 
contractor  who  does  only  a  small  jobbing  business  will 
not  require  the  same  methods  as  the  contractor  execut- 
ing contracts  employing  from  100  to  1,000  men. 

The  various  forms  illustrated  and  described  in  this 
booklet  will  meet  the  requirements  of  all  contractors 
from  the  smallest  to  the  largest. 


20 


'PRACTICAL"    BUSINESS    METHODS    FOR     CONTRACTORS 


NAME 


II 


n    .  WEEKLY  TIME  CARD 


WEEK  ENDING 


Na"cne  of  Work 

or 

Contract  No. 


Class  of  Work 


F 


A1 


7?K*tok/(,,/f/f 


►v 


Hours 


Rate 


Amount 


MQ/UM, 


&  form/  dOD+Qj 


yLciAUY"  <d££±2. 


t 


f 


fi 


r 


z 


Q_o_ 


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4> 


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4 


00 


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f 


4 


/y 


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4 


£ 


90 


£ 


oo 


fr  'Sou. 


^/At^WsM/U 


^2. 


J.t.  WaMj^w^ 


£ 


st&lH^J 


tL 


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LSI 


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4 


<£  oo 


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r  T 


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TOTAL 


44 


33 


i! 


Form  130 


Copyright  By  Frank  R.    Walker,   Publisher,  Chicago- 


Weekly   Time   Card,    Form    130.     This   Card   is    Retained   by   the   Workman   and   is  Used  Where  Each   Man   Works  on   Several   Different  Jobs 

During  the  Week. 


Weekly  Time  Card,  Forms  130-131,  Size  4l4x63^  Inches 
The  Weekly  Time  Card  as  illustrated  is  for  use  by 
contractors  who  prefer  to  have  each  workman  keep  a 
record  of  his  own  time  and  turn  it  in  at  the  end  of 
each  week.  This  card  is  especially  valuable  to  the 
contractor  who  does  a  jobbing  business,  as  the  card  is 
so  ruled  that  each  man  may  work  on  10  different  jobs 


in  a  week,  and  state  the  class  of  work  performed  on 
each. 

The  back  of  the  card  contains  a  record  of  materials 
used  on  the  job  during  the  week  together  with  any 
small  incidental  expenses,  such  as  telephone,  carfare, 
drayage,  etc.,  and  forms  a  very  convenient  and  com- 
plete record. 


RhM^/K S.    Cfcs/SS     &  Co. 

WEEKLY  TIME 

CARD 

Sheet  No. 

(^*™  S.^/fajUsyV^y                              Week  Ending  /HxVY.     O /   W/4        Job  No. 

70/ 

/ /Class  of  Work 

p 

5 

s 

NV 

T 

w 

T 

Hours 

Rate 

Amount 

i  (ffrKC/.  #HdA%v  fkhmAJ 

V 

/£ 

7s 

3 

00 

00 

a 
7± 

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00 

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Form  129                                                                             Copyright  By  Frank  R.  Walker,    Publisher,  Chicago. 

Weekly  Time  Card,   Form   129.     This  Card  is  Retained  by  the  Workman   and   is  Used  Where  Each   Man   Remains  on   the  Same   Job 

for  One  Week. 


"PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


21 


Weekly  Time  Card,  Form  130,  Size  41/4x6%  Inches 

This  form  is  the  same  as  described  above  except  that 
it  does  not  contain  the  Material  Kecord  on  the  back. 
Both  sides  of  the  card  are  printed  as  shown  by  Form 
130,  and  is  to  be  used  by  contractors  who  pay  their 
men  only  once  in  two  weeks,  as  each  side  of  the  card 
contains  a  complete  record  of  each  week's  work. 

Weekly  Time  Card,  Form  129-131,  Size  41/ix6%  Inches 

This  form  is  also  for  use  by  contractors  who  prefer 
to  have  each  workman  keep  a  record  of  his  own  time 
and  turn  it  in  at  the  end  of  each  week.  It  is  especially 
adaptable  for  use  on  jobs  where  the  workmen  will 
remain  on  one  job  for  an  entire  week. 

The  back  of  the  card  contains  a  record  of  materials 
used  on  the  job  during  the  week  together  with  any 
small  incidental  expenses,  such  as  telephone,  carfare, 
drayage,  etc.,  and  forms  a  very  convenient  and  com- 
plete record. 


W              MATERIAL    REPORT               V 

-os  Q.  f.MrywvL  jg4~      o™  7Hfrh  (>,  /f. 1 1 

lu/J^TVTY 

Description 

Amount 

7oo 

j#.  TruXaJO  JlhJuAtsi  AfiusfQ  Q.4* 

7o 

oo 

-Jt 

' ' dfo+nu  AIMJJ            &  3€2 

W 

OO 

/oo 

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/o 

OO 

/oo 

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<5 

oo 

zzz 

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/o 

OQ 

-y 

J?<!A    /"//*. "  - /2'-o"     24t'<k*./t 

2 

*fa 

/OOO 

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?/ 

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W.    JJOmaJUMaa^o               @-    .03 

6 

OP 

v      r 

EXPENSES 

TELEPHONE 

fo 

CAR  FARE 

76 

CARTAGE 

% 

1? 

Form  131                                                                                                          TOTAL 
Copyright  By  Frank  R.  Walker,  Publisher,  Chicago. 

/OS 

% 

Material  Report.  Form  131.  This  Form  is  Printed  on  the  Back  of 
the  Weekly  Time  Cards  and  is  Used  for  Keeping  a  Complete 
Record  of  Materials  Used  on  Each  Job  Together  with  Other 
Miscellaneous   Expenses. 


Weekly  Time  Card,  Form  129,  Size  4*4x6%  Inches 

This  form  is  the  same  as  the  Weekly  Time  Card 
described  above  except  that  it  does  not  contain  the 
Material  Record  on  the  back  of  the  card. 

It  is  so  arranged  that  it  may  be  used  for  recording 
the  time  on  two  jobs  for  one  week,  by  using  both  the 
front  and  back  of  the  card,  or  it  may  be  used  by  con- 
tractors who  pay  their  men  only  once  in  two  weeks 
by  using  both  sides  of  the  card  to  record  the  time, 
as  each  side  of  the  card  contains  a  complete  record  of 
one  week's  time. 

Weekly  Time  Check  Report,  Form  118,  Size  4^x63,4 

Inches 

Here  is  a  method  of  checking  the  workmen's  time  on 
the  job  that  will  appeal  to  the  contractor  who  has  the 
time  kept  by  the  various  gang  foremen,  timekeeper,  or 
both,  depending  upon  the  method  used. 

This  form  can  be  used  to  advantage  by  the  con- 
tractor who  employs  from  50  to  1,000  men  on  each  job, 
and  it  presents  a  simple  and  highly  efficient  method  of 
obtaining  absolutely  correct  time  reports. 

This  form  is  ruled  so  that  the  time  of  20  men  may  be 
kept  on  each  card  (10  on  each  side)  for  an  entire  week. 
There  are  four  spaces  for  checking  the  time  each  day 
— two  for  the  morning  and  two  for  the  afternoon.  This 
enables  the  foreman  or  timekeeper  to  make  the  neces- 
sary notations  if  the  men  report  for  work  late  in  the 
morning,  at  noon,  or  if  they  quit  work  early  in  the1 
day. 

The  checking  spaces  are  of  sufficient  size  to  permit 
the  timekeeper  or  foreman  to  make  the  necessary  nota- 
tions regarding  the  class  of  work  each  man  is  perform- 
ing every  time  the  time  is  checked.  Symbols  may  be 
used  for  making  these  notations  or  they  may  be  writ- 
ten out  in  long  hand  as  preferred. 

The  time  is  then  entered  directly  from  the  Time 
Check  Report  to  the  Pay-Roll  sheets  (Form  104  or 
104-A)  each  day,  and  at  the  end  of  the  week  it  is  only 
necessary  to  insert  the  last  day's  time  and  the  pay-rolls 
are  complete,  and  ready  to  extend. 

The  Labor  Distribution  may  also  be  made  directly 
from  the  Time  Check  Reports,  as  the  distribution  nota- 
tions are  all  contained  thereon.  It  is  only  necessary 
to  total  the  number  of  hours  for  each  class  of  work- 
men employed  on  the  different  kinds  or  sub-divisions 
of  work.  Care  must  be  exercised  to  see  that  the  total 
number  of  hours  for  each  class  of  workmen  on  the 
various  labor  distributions  agrees  to  the  hour  with  the 
total  number  of  hours  appearing  on  the  pay-roll  for 
that  day  and  the  entire  week. 

These  cards  may  be  kept  by  both  the  timekeeper 
and  the  various  foremen  on  the  job.  Each  night  the 
foremen  should  turn  in  their  cards  to  the  timekeeper 
for  comparison  so  that  any  mistakes  made  in  check- 
ing the  time  or  any  differences  in  the  distribution  may 
be  noted  and  rectified  at  once. 

Foreman's  Report,  Form  107,  Size  41/4x6%  Inches 

The  Foreman's  Report  will  be  found  very  convenient 
and  useful  for  both  large  and  small  contractors,  as  it 
is  adaptable  to  all  classes  of  work. 


22 


"PRACTICAL"    BU SIX  ESS    METHODS    FOR     COXTR ACTORS 


WEEKLY    TIME     CHECK    REPORT 

^       JOB    Cf//7-/e/7/.       /J0Sfi>/Tf?t-                         WEEK  ENDING    /KM/? 0/kS  &,  /f/  f 

Vstion 

NAME 

CHECK 
NO. 

1 

2 

3 

4 

5 

6 

7 

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a*- 

FORM    118                                                                          COPYRIGHT   1918    BY  FRANK    R.   WALKER,   PUBLISHER,   CHICAGO. 

Weekly   Time   Check   Report,   Form    118,   Illustrating  Method  of  Checking  the  Workmen's   Time  on   the  Job,   Together   with   Notations  as  to 

the  Class  of  Work  Performed  by  Each. 

class  of  mechanics  or  laborers  on  the  different  kinds 
of  work.  The  total  number  of  hours  for  all  classes 
of  workmen  must  agree  with  the  total  number  of  hours 
appearing  on  the  pay-roll  for  that  day. 


When  it  is  used  by  the  smaller  contractors  who  do 
not  employ  a  timekeeper,  the  foreman  in  charge  of 
the  job  should  turn  in,  his  report  each  day,  stating  the 
number  of  men  working  in  his  gang  or  on  the  job 
together  with  the  number  of  hours  worked  by  each 


yv/-    A  /)      Frank  Si.  Walker  Company  Foreman's  Report 


Occu- 
pation 


No.  of 

Men 


DESCRIPTION  OF  WORK 


iJrhiu/ "Y3/rU(o 


Quantity 
Work 


Hours 


Total 
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Form  107 


Copyright  1916  By  Frank  R.   Walker 


Foreman's  Report,  Form  107.    This  Form  is  Used  by  the  Various  Gang  Foremen  for  Reporting  the  Number  of  Men  Working 

Each  Day,  and  Stating  the  Number  of  Hours  worked  on  Each  Class  of  Work. 


in  Their  Gangs 


"PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


23 


Job 


Nn   /&><l£ 


FRANK  R.  WALKER  COMPANYJAY-ROLL 

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Form  104 


Copyright  1916   By   Frank  R.  Walker 


Weekly  Pay-Roil,   Form   104,  Illustrating  the   Method  of  Using  this  Form  as  Both  a  Weekly  Time  Book  and  Pay-Roll  Sheet. 


When  the  form  is  used  in  this  manner,  it  enables 
the  contractor  to  make  up  an  accurate  distribution  of 
his  labor  costs  on  each  job.  To  be  absolutely  cor- 
rect, the  foreman  MUST  make  out  these  reports  at  the 
close  of  work  each  day,  while  the  events  of  the  day 
are  still  fresh  in  his  memory. 

When  this  form  is  used  by  the  larger  contractors  who 
employ  a  timekeeper  on  the  job,  the  foreman  should 
make  out  his  report  at  the  close  of  work  each  day  as 
described  above.  This  report,  together  with  the  daily 
checkings  of  the  timekeeper  enables  him  (the  time- 
keeper) to  make  a  correct  distribution  of  the  labor 
hours  and  costs.  Should  there  be  a  discrepancy  be- 
tween the  timekeeper's  checkings  and  the  foreman's 
reports,  it  can  be  rectified  immediately,  thus  eliminat- 
ing all  chance  of  error. 

Weekly  Pay-Roll,  Form  104,  Size  4V£x6%  Inches 

This  is  a  very  efficient  weekly  pay-roll  sheet.  It 
contains  sufficient  space  to  write  the  names  of  10  work- 
men, their  occupations,  check  numbers,  and  the  time 
for  seven  days  of  the  week.  It  also  contains  columns 
for  inserting  the  total  number  of  hours  worked  dur- 
ing the  week,  the  hourly  rate  of  wage,  the  total  amount 
of  money  due,  as  well  as  sufficient  space  for  making 
notations  of  any  money  advanced  during  the  week. 

This  sheet  serves  the  purpose  of  both  a  time  book  and 
a  pay-roll  sheet,  as  the  sheets  may  be  carried  in  the 
pocket  by  the  foreman  or  timekeeper  on  the  job,  and 
the  various  checkings  may  be  made  on  same  during 
the  day.  At  the  close  of  each  day  the  time  for  all  of 
the  men  is  then  entered  on  the  pay-roll  sheets.  On 
the  last  day  of  the  week  it  is  necessary  to  insert  only 


the  last  day's  time,  add  the  total  number  of  hours 
worked  by  each  man,  multiply  by  his  hourly  rate,  and 
the  result  is  the  amount  due  each  man  for  his  week's 
work. 

This  form  eliminates  the  necessity  of  copying  the 
time  from  a  time  book  to  pay-roll  sheets,  as  one  opera- 
tion completes  the  record. 

If  a  copy  of  the  pay-rolls  is  desired  by  the  foreman 
or  timekeeper  on  the  job,  a  copy  of  the  original  may 
be  made  by  placing  a  piece  of  carbon  paper  between 
two  pay-roll  sheets. 

On  jobs  employing  a  considerable  force  of  men  (100 
to  1,000)  where  it  is  necessary  for  the  timekeeper  to 
record  the  men's  time  and  in  addition  make  notations 
of  the  class  of  work  performed  by  each  for  use  in 
making  up  the  labor  distribution,  notations  made  by 
means  of  small  symbols  may  be  made  at  the  top  of  each 
small  square  each  time  the  time  is  checked.  See  illus- 
tration of  Form  104.  The  time  is  then  filled  in  each  day 
after  work,  and  at  the  end  of  the  week  the  last  day's 
time  is  inserted,  the  hours  totaled,  and  the  pay-roll  is 
complete. 

Weekly  Pay-Roll,  Form  104-A,  Size  9%xl2  Inches 

The  large  size  Weekly  Pay-Roll  is  for  use  by  con- 
tractors who  prefer  to  keep  the  records  of  a  large 
number  of  men  on  one  sheet.  This  form  meets  the 
contractor's  requirements  in  every  way,  as  it  is  possi- 
ble to  keep  the  records  of  40  men  on  each  sheet,  stat- 
ing their  Occupation,  Name,  Check  No.,  time  for  seven 
days  of  the  week,  Total  Hours,  Hourly  Rate,  Total 
Amount  Due,  Amount  of  Money  Advanced  on  Pay-Roll, 
the  Balance  Due,  and  a  column  for  any  remarks. 


24 


"PRACTICAL"    BUSINESS    METHODS    FOR     CONTRACTORS 


FORM 
104-A. 


75 


JOB 
NAME 


HO.lOl 


WEEKLY  PAY-ROLL 


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Weekly  Pay-Roll,  Form  104-A,  Illustratlug  Method  of  Recording  the  Workmen's  Time  on  the  Pay-Roll  Sheets. 


PRACTICAL"    BUSINESS    METHODS    FOB    CON TBACTOBS 


25 


The  Labor  Distribution 


The  distribution  of  the  labor  hours  is  the  most  essen- 
tial operation  toward  the  collection  and  compilation  of 
accurate  costs.  If  the  labor  hours  are  distributed  in- 
correctly, the  resultant  costs  will  not  only  prove  abso- 
lutely worthless  but  will  prove  positively  dangerous  to 
use.  Instead  of  such  costs  assisting  the  contractor  in 
preparing  estimates,  they  will  prove  misleading,  which 
will  result  in  estimates  that  are  either  ridiculously  low 
or  unreasonably  high. 

Distributing  the  labor  hours  is  not  a  difficult  propo- 
sition if  it  is  gone  about  sanely  and  with  the  proper 
insight  as  to  what  is  to  be  obtained  from  the  finished 
costs.  Unless  they  are  compiled  with  this  idea  in  view, 
they  will  not  be  worth  the  time  and  labor  it  required 
to  collect  them. 

The  labor  hours  should  be  distributed  so  that  the 
costs  may  be  compiled  in  the  same  units  of  measure  as 
new  work  is  estimated.  This  enables  the  contractor  to 
make  comparisons  between  the  estimated  and  actual 
costs  and  discover  losses  before  it  is  too  late.  It  will 
also  furnish  accurate  data  for  use  in  preparing  future 
estimates. 

How  to  Distribute  the  Time  Correctly. — In  order  to 
make  a  correct  distribution  of  the  workmen's  time  each 
day,  the  timekeeper  or  foreman  on  the  job  (who  are 
most  familiar  with  the  men's  work)  should  make  a 
notation  when  checking  the  time,  stating  just  what 
class  of  work  each  man  is  performing. 

At  the  end  of  the  day  when  the  time  is  entered  on 
the  pay-rolls,  it  should  also  be  distributed  and  charged 
to  the  different  branches  of  work  performed  that  day. 
At  the  end  of  the  week  the  total  number  of  hours  on 
the  labor  distribution  must  balance  to  the  hour  with 
the  total  number  of  hours  on  the  pay-roll. 

As  an  illustration  of  the  method  used  in  distributing 
the  workmen's  time  on  the  job,  we  will  assume  that 
the  following  men  are  working  on  the  job  for  one  day : 

22  carpenters  working  8  hours  each , .  .  176  hours 

25  bricklayers  working  8  hours  each 200  hours 

30  laborers  working  8  hours  each 240  hours 

Total   616  hours 

We  will  now  assume  that  the  carpenters'  time  is  dis- 
tributed as  follows: 

5  carpenters,  8  hours  each,  building  concrete 

foundation  forms 40  hours 

1  carpenter,  6  hours,  building  scaffold  for 

mason  work 6  hours 

3  carpenters,  8  hours  each,  building  runways 

for  concrete  foundations 24  hours 

13  carpenters,  8  hours  each,  building  forms 

for  reinforced  concrete  floors 104  hours 

1  carpenter,  2  hours,  covering  cut  stone 2  hours 

Total   176  hours 


It  will  be  necessary  to  account  for  200  hours  brick- 
layers' time  and  240  hours  time  for  common  laborers 
in  the  same  manner.  Each  day  and  at  the  end  of  the 
week  the  total  number  of  hours  and  the  amounts  of 
money  on  the  labor  distributions  must  balance  with 
the  total  number  of  hours  and  the  total  amount  of 
money  on  the  weekly  pay-rolls. 

One  thing  of  great  importance  is  the  recording  of 
the  total  number  of  hours  required  by  each  class  of 
workmen  in  performing  the  different  kinds  of  work. 
Costs  compiled  in  this  manner  can  be  reduced  to  units 
in  hours,  so  that  correct  unit  costs  may  be  easily  arrived 
at  regardless  of  the  rate  of  wage. 

Labor  Distribution,  Form  105-106,  Size  4^x6%  inches 

This  form  is  more  than  a  Labor  Distribution  because 
it  contains  all  of  the  distribution  essentials  and  in 
addition  gives  excellent  unit  costs  on  all  labor  opera- 
tions. It  is  so  flexible,  that  it  can  be  applied  equally 
well  to  jobs  employing  only  one  man  or  10,000  men. 
The  only  difference  is  the  number  of  hours  inserted, 
but  the  entire  operation  is  so  simple  that  any  man 
can  understand  and  apply  it. 

One  little  card  is  made  out  each  week  for  each 
branch  of  work  being  performed  and  where  there  are 
not  too  many  classes  of  men  working  on  each  kind 
of  work,  it  is  possible  to  keep  the  distribution  of  two 
classes  of  work  on  one  card.  The  illustration  shows 
this  clearly. 

The  number  of  hours  worked  by  the  various  trades 
are  entered  on  the  distribution  form  each  day,  and  at 
the  end  of  the  week  the  total  number  of  hours  appear- 
ing on  the  Labor  Distribution  must  balance  with  the 
total  number  of  hours  on  the  pay-roll  for  that  week. 
If  the  labor  hours  balance,  then  the  amounts  of  money 
MUST  balance. 

The  necessary  information  for  making  the  distribu- 
tion is  obtained  from  either  the  foremen's  reports  or 
the  timekeeper's  checkings,  depending  upon  the  size 
of  the  job,  and  the  method  used  in  keeping  the  time, 
but  to  be  correct,  the  labor  hours  MUST  be  distributed 
each  day. 

The  bottom  of  the  card  contains  a  complete  summary 
of  the  cost  of  the  work  to  date,  giving  the  amount 
of  work  in  place,  the  total  pay-roll  cost,  the  average 
labor  cost  per  unit,  and  the  quantity  of  each  particu- 
lar class  of  work  a  man  will  perform  per  8-hour 
day.  The  amounts  appearing  on  the  bottom  line  headed 
"Totals"  are  then  carried  forward  on  the  next  week's 
card,  and  inserted  in  the  top  line  headed  "Previous." 
The  last  card  written  always  Contains  a  complete  his- 
tory of  that  particular  branch  of  work  from  the  begin- 
ning of  the  job  to  the  present  time. 

The  back  of  the  form  (Form  106)  contains  a  com- 
plete analysis  of  the  labor  hours  and  costs,  and  per- 
mits the  contractor  to  keep  a  complete  record  of  the 
total  number  of  hours  required  by  each  class  of  work- 


26 


PRACTICAL"    BUSINESS    METHODS    FOB    CONTBACTOBS 


•>lS~^  a  r*~r\  r-  a  i  .    | 
form                  X^^y 

LABOR  DISTRIBUTION  REPORT 

NOTE:     This  report  muit  be  made    out  and  sent  in  with  Pay-roll  each 
period.     Total  on  Distribution  must  balance  with  Pay-roll  total. 

6 

REPORT  NO.         fyf? 

JOB    NO.    /Q^T-     /j                                ~/f'J           1     /                                               JU' /               jfl                                                                   SHEET  NO.          »" 
NAME  OP  WORK    UvU^aL  Tkfh  & ^U  ,  nr.flT1ON    ?#/,     V^/,                      P.V..OM    r  N  r> ,  N  ^7^1^     6>  ~/f . // 

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H^b'Li'  o 

Labor  Distribution   Report,   Form   105-W,   Illustrating  Method   of  Distributing  and  Sub-Dividing  the  Workmen's  Time  on  the  Job. 


"PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


27 


Jots/s  /V*?/>7£  //£&£: v 

Frank  R.  Walker  Company 


LABOR    DISTRIBUTION 


Sheet  No^ 


OCCUPATION 


1  (b/V/>/0//         /l/<?<$0/J5 


\ 


2  ~&A?/CK      \  /juborars 


M?/J/-  £/7fr 


5  ^/eVtor   (  />/<?3ortS 


Week 


Ending/fe.e^/y  C,    '9'9        JobNo./^«T" 


id. 


Jq_ 


Co 


7fc 


IK 


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1 


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42 


H 


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^ 


RATE 


777 


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Total 


Cos>T/yro/7  L^e/cK 


-L/~ 


/?/e>t£ jH^  S^Jca 


Quantity  Work 
In  Place 


Pay  Roll 
Costs 


Labor  Average 
Unit  Cost 


Average 

Quantity 

Per  8  Hour  Day 


Quantity  Work 
In  Piace 


Pay  Roll 
Costs 


Labor  Average 
Unit  Cost 


Average 

Quantity 

Per  8  Hour  Day 


Previous 


£>o-tf- 


443.  to 


7t 


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lM£ik 


fiH- 


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(n43 


This  Week 


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Total 


/cT^T^- 


<f6,¥>s\  L3&    \j£y£     7-U-ti-    m3.3S-\  /G.£>J 


S/3 


Copyright  1916   By  Frank  R.  Walker 


(Over) 


Labor  Distribution,   Form   105.      This  Form  Illustrates  the  Method  of  Distributing  the  Workmen's  Time  on  the  Job  and  Computing  the  Labor 

Costs  of  Work  Performed. 


men  to  perform  the  work,  in  addition  to  reducing  the 
units  to  an  hourly  basis.  This  makes  the  costs  doubly 
valuable  when  estimating  similar  work  at  different 
rates  of  wages.  If  the  production  costs  are  compiled 
in  hours  it  is  very  easy  to  arrive  at  the  correct  costs 
in  money. 

Without  a  doubt,  this  is  the  best  form  of  its  kind 
ever  devised  for  contractor's  use,  and  its  efficiency  is 
vouched  for  by  contractors  everywhere. 


COST    ANALYSIS 
TOTAL  LABOR  COSTS 


V 


■Jtons 


Pre.,ou.  ;S0.00 

T>...  W.««    3/g,  oo 


ilaio 


/43.  /O 


IJgj£o_ 


3-yl.Sb 


£ntrr 


RECORD 
UNIT 


^■M 


Mjr_ 


TOTAL  LABOR  HOURS 


U-tt.JS 


^Masons  6 Alter-    1  %%'//]& 


Jl£t 


>  '?' ' 


/fa.oo 


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So 


301  .fa  I  //Xfo  I  /f.D&~ 


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^Previous       1    J '  7 ' S 
Thii  WeeV        ^rZ-^/- 


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7- 


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1L 


LABOR  HOURS  PER  UNIT 


UNIT  ~Jjr  /pop  Sr/cA.-i 


1  /¥<?Jcns    2A^>/- 


L/trS 
ft*     - 


£sifr> 


4yrt 


54wi6<!l*r     T^jZPfi 


/2i,//rs     tf_AfrS 

/7b  /foyoij.  . 


/S*'*-    •>    \lth     '    1/ 


COMfljht   1916  By  TrtnW    R.  1 


Cost  Analysis   Record,   Form   106.      Back  of  Form    105,    Illustrating 
Method   of  Analyzing   Labor  Costs  of  Work    Performed. 

Labor  Distribution  Report,  Form  105-W,  Size  9^x12 

Inches 

Labor   Distribution   Report,    105-W,    is   used    as    a 
weekly  distribution  only,  as  it  contains  spaces  for  in- 


serting the  time  for  seven  days  of  the  week,  the  total 
number  of  hours  worked,  the  hourly  rate  of  wage,  and 
the  amount  expended  for  the  entire  week.  It  also  con- 
tains sufficient  space  for  stating  the  unit  labor  costs 
of  performing  the  various  classes  of  work. 

Labor  Distribution  Report,  Form  105-D,  Size  9V4xl2 

Inches 
Labor  Distribution  Report,  105-D,  may  be  used  either 
as  a  daily  or  weekly  distribution  of  labor  hours  and 
costs,  but  is  designed  especially  for  those  contractors 
who  prefer  a  daily  distribution  of  the  costs. 

By  using  this  form,  it  is  possible  to  keep  the  dis- 
tribution limited  to  a  small  number  of  sheets.  This, 
of  course,  depends  upon  the  size  of  the  job  and  the 
number  of  different  trades  employed.  The  illustration 
presents  a  fair  example  of  what  may  be  accomplished 
by  the  use  of  same. 

When  it  is  used  as  a  daily  report,  the  labor  hours 
for  the  various  classifications  are  inserted  each  day  and 
totaled.  The  total  of  the  daily  reports  must  agree  with 
the  pay-roll  which  is  totaled  each  week. 

When  it  is  used  as  a  weekly  report,  the  total  number 
of  hours  for  the  entire  week  are  inserted  in  the  ' '  Total 
Hours"  column  at  the  end  of  the  week  and  the  costs 
are  extended  as  shown. 

The  entries  are  made  directly  from  the  Labor  Dis- 
tribution Report  into  the  Labor  Cost  Record,  but  care 
must  be  used  to  see  that  the  total  amount  of  the  Labor 
Distribution  agrees  with  the  total  amount  of  the  pav- 
roll. 


28 


"PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


6 


LABOR  DISTRIBUTION  REPORT 


NOTE:         This  report  must  be  made   out  and  sent  in  to    Main  Office. 
Total  en  Distribution  must  balance  with  Payroll  total. 


JOB 
NA 


ME  OF  WORK    (fa/fca/jtVCafaWi/jMht/, 


LOCATION. 


CLASS    OF    WORK 


(fcnaro/  Cbvcf/f/o/i^ 


OCCUPATION 


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REPORTNO 
SHEET  NO. 


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tqSLle. 


Labor  Distribution  Report,  Form  105-D,  Illustrating  Method  of  Making  a  Daily  Distribution  of  the  Labor  Hours  and  Costs. 


PRACTICAL"    BUSINESS    METHODS     FOR     CONTRACTORS 


29 


Miscellaneous  Forms  for  Contractors 


A  complete  list  of  miscellaneous  forms,  such  as  the 
average  contractor  will  require  to  make  his  job  and 
office  records  complete  are  given  on  the  following  pages. 
Naturally,  the  forms  required  by  the  individual  con- 
tractor will  vary  according  to  the  size  and  require- 
ments of  his  business. 

However,  all  of  the  forms  illustrated  and  described 
are  thoroughly  practical,  and  will  be  found  very  valu- 
able to  the  contractor  using  them. 

Cash  Statement,  Form  102-A,  Size  9Vixl2  Inches 

The  Cash  Statement  will  prove  valuable  to  the  con- 
tractors whose  foremen  or  timekeepers  carry  money 
with  them  on  the  job  to  meet  miscellaneous  expenses, 
such  as  telephone,  carfare,  advance  pay-rolls,  etc.  This 
is  especially  true  of  the  contractor  who  performs  out 
of  town  work. 

This  form  contains  a  complete  record  of  all  cash 
received  from  the  contractor's  office  as  well  as  an  item- 
ized list  of  all  expenditures  made  on  the  job,  Conse- 


nt/*   <?)/*/»£   tf£*£- A 

Trank  R.  Walker  Co. 

CASH    STATEMENT 
Job  Czs/T/Zfft.  //ofP/rJ9M-      Week  Zw\m//P#/J*3,/<//C 


S/. 


J 


$xaJXa^- 


SUMMARY 


'(J&4j^U$<iM*AJ 


£9!L 

Co/tc- 

fh<Hr, 


VML 


mi 


Total 


Cash 


Balance  Last  Statement 


Cash  Received  this  Week 


Total  Cash 


Less  Cash  Expense 


Cash  on  Hand 


Copyright  1916  By  Frank  R.  Walkar 


COL. 
NO. 


Sfift. 


Too/a 

££/L 


Sub 


%7S'<L 


/0& 


Qo 


Ml*. 


cS/lO 


msoo 


._<lfyw 


Sb-1%0 


(St  /,o 


£  4c 


CO 


00 


2$s 


Zfi-2' 


L&. 


/So 


¥ 


/6>0  PC 


Tk$lZ 


Cash   Statement,   Form   102,  Illustrating  Method  of  Recording  Cash 
Receipts  and   Expenditures   on   the  Job. 


W- 


CASH    DISTRIBUTION 


*fn 


REMARKS 


2 


<UMaJ 


.dJjHTifo,  /W  W) 


-^UfiAAAA^siJbHAMJ 


<Ujua 


MJUffiMJCkJ Aj/J<huJ 


%%m£&?uT7 


Q-an. 


COL. 
NO. 


Too/* 


5ub- 
Coni- 


r.K 


TOTAL 


c/g 


g 


Ifb 


isjlQ 


f^Tt 


'aO_ 


Cash    Distribution,    Form    103.     Back    of    Form    102    for    Recording 
Daily   Expenditures. 

quently  there  should  be  no  reason  for  there  being  any 
discrepancy  between  the  job  and  the  office  when  the 
cash  account  is  checked. 

The  illustration  shows  in  detail  just  how  all  of  the 
transactions  should  be  handled. 

Cash  Statement,  Form  102-103,  Size  4V£x6%  Inches 

The  Cash  Statement  and  Cash  Distribution  (Forms 
102-103)  contain  in  pocket  size  the  same  information 
and  meet  the  same  requirements  as  the  larger  sized 
form. 

This  form  is  carried  in  the  pocket  by  the  foreman  or 
timekeeper  on  the  job,  depending  upon  who  has  the 
responsibility  of  the  cash  on  the  job.  Whenever  ex- 
penditures are  made  for  any  purpose,  such  as  telephone, 
carfare,  express,  freight,  drayage,  advance  pay-rolls, 
etc.,  the  items  are  listed  on  the  Cash  Distribution 
(Form  103),  at  the  time  the  expenditures  are  made. 


"PRACTICAL"    BUSINESS    METHODS    FOR     CONTRACTORS 


6 

CASH  STATEMENT 

NAME  OF  WORK  '      '-^A        »l^/M^   TOuMl/V                          JOB  NO.      /Of                  CASH     STATEMENT    NO 

5 

REPORT  OF 

RECEIPTS  AND     DISBURSEMENTS    FOR    PAY-ROLL    PERIOD   ENDING     fV^Hb^Vt\y        K?  J/h) ,     /  *ff  Q__ 

DATE 

CASH    RECEIVED    FROM    OR    PAID    TO 

CHARGE    TO 

PAID  BY 

CASH  OR                     DEBITS 
CHECK  No. 

CREDITS 

A*/~ 

/ 

<?A*jUr*y 

(?£//■    y£F*P. 

Ca&J 

i'o 

<-?*Q(JtWL/  LdJJU 'JW  ^iXamxaJ 

flM-l 

$ 

1&- 

y 

pM/kr\l4  fJbwo<^Jal&uJ+Jj) 

7%f?-//T  ^^Fay/p 

r  t 

150 

i,                '  -JLtfLAX/LSLy  (UhiA-tAM. 

R  M-% 

1° 

S§Fuy$MJ 'iJUvjwf  j&oasKWJ 

Ll'o 

-^\jLi4<?  fH^  Q&hxAaZi/  Tuwl*^ 

///f/-z 

^3S~ 

a 

-flfauJ K4MA 

ffAf-f 

1>5~ 

(Urf^y 

ff-/H-/ 

Co 

i' 

01&Ji^h^,ju^j^  0 

Job  Caskj  /7c<>t 

^25? 

9 

4 

"ftjifAtiujjtojjs.y  #  .^w- 

T>/*-t 

14ft 

^a!cul<U>  J)*s Ibn'/Lb  -/Ca^^tAyM 

HAt-t 

7° 

ti 

<£*aAaj^     //                       O 

fffil-f 

______  y 

•  a 

JcdlXtrKjy <UJLUt 

#M-t       ■ 

fa 

*F 

^(J^Yj/UJmms?    «Jq  a#A^~(lHkRM> 

Cr-i- 
(3mf7 

/c5oo  0 

tt 

CffiMV  jdrt^^hQ^U*^ 

i7irf>  G&Aj  J9cdf- 

to  1 

? 

M 

-(LdAKMdUy^fay  JkjLf/-  4MJUL* 

J4l* 

JtlleO 

i       y 

£/ 

f 

, 

02A                                                         TOTAL  CASH   RECEIPTS  AND    DISBURSEMENTS                                                                              '47-90 

li$io 

CASH  STATEMENT 

O-  *v_^                         /I                         .                                    1        BlllNrr  liCTCTHTfUFNT                                                                     If  7  r 

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/,//&£/   Ay^^-^tA/A-J                                    1       CASH    RECEIVED  THIS   PERIOD                                                                 'L^^2 

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1  HEREBY  CERT. FYTHE  ABOVETO  BE  CORRECT             \        TOTAL   CASH                                                                                                                         /■/X%%i 

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jL.^H.nKXXUM^O                                      j       LESS  CASH    EXPENSE                                                                                          "tySt 

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rf                                                                   UNCHARGE,          (        cASHONHANn                                                                                                         /£^< 

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iD.V.CTi.CH.^         (THIS  STATEMENT  MUST  BE  FORWARDED  TO   MAIN  OFFICE  REGULARLY  EACH  PAY  ROLL  PERIOD) 

'    \'~*W     1     1    Vw'^L.                                                                                                                                                    COP'HISHT    BY    FRANK    W.    WALAO.    PUtLltHIA.    CNICAQB 

Cash   Statement,  Form  102-A,  Illustrating  Method  of  Recording   Cash  Receipts  and   Expenditures  on  the  Job,  together  with  the 

Balance  Carried   Forward  Each  Week. 


'PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


31 


Form  \ 


75 


DAILY  CONSTRUCTION   REPORT 


ARCHITECT, 


mtdi^Thd^sj 


corv»ioMT  ibis  nr  frank  n.  walker 

ISO  NORTH    MICHIGAN   A"ENUE 


TEMPERATURE, 


if~0 


zir 


CLASS  OF  WORK 


REMARKS 


1.  WRECKING 


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i_ 


2.  EXCAVATING— PUMPING 


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3.  J£L?I  PILES  OR  CAISSONS 


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A.   SHEEE  PIT  TNG  B2 


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5,  FOUNDATION. 


Stone 
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DAMP-PROOFING 


frMF.NT  FLOORS  ANOWAT.KS 


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4 


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16. 


PLASTERING   Ornamental 


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17.  METAL  DOORS  &  WINDOWS 


jiMMw 


18.  STEEL  SASH  &  PARTITIONS 


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SHEET  METAL  WORK 


PLUMBING  AND  GASFITTING 


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28.  HEATING  AND  VENTILATING 


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29.  ELECTRIC  WIRING 


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30.  LIGHTING  FIXTURES 


J)*a...  /  //«/./  /  /)n1.}<L,LJ  >    P/HJTA      ^/vm  z,  A yiS\A  n i 'eb 


31.  SPRINKLER  SYSTEM 


JIUam/ '  ./Artjuu 'AaX^cMy' 


32.  ELEVATORS-DUMB  WAITERS 


33.  MAIL  CHUTE 


'AS yCLU 


34.  VACUUM  CLEANING  SYSTEM 


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yiM-  (H^y^^ 


Daily  Construction  Report,  Form  110,  Illustrating  Method  of  Reporting  Number  of   Men   Working  on  the  Job,   together  with   a 

Diary  of  the  Day's  Events. 


32 


"PRACTICAL"    BUSINESS    METHODS     FOR     CONTRACTORS 


Form  111 


YOUR  FIRM  HUB  PRIHIED  II  TOP  OP  CARD 
DAILY    MATERIAL    REPORT 


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Copyright  1916  By  Frank  R.  Walker 


Daily   Material   Report,  Form   111,   Illustrating   Method   ot  Reporting  Materials  Received  on  the  Job  Each  Day. 


At  the  end  of  the  week  all  of  the  expenditures  which 
are  to  be  charged  to  the  same  classification  are  totaled, 
and  a  summary  of  the  total  cash  receipts  and  ex- 
penditures are  given  on  the  Cash  Statement. 

The  balance  shown  at  the  bottom  of  the  form  is  the 
cash  balance  carried  forward  from  one  week  to  the 
next,  consequently  there  should  be  no  reason  for  any 
discrepancy  between  the  job  and  the  office.  The  Cash 
Statment  should  accompany  the  pay-rolls  each  week  or 
each  pay-roll  period. 

Daily  Construction  Report,  Form  110,  Size  9^x12 
Inches 

Progressive  contractors  realize  the  great  value  de- 
rived from  having  a  report  coming  in  from  each  job 
every  day  containing  a  diary  of  the  day's  events.  This 
report  should  state  the  weather  conditions,  the  tem- 
perature, the  number  of  workmen  employed  by  the 
different  trades,  and  where  they  are  working  and  what 
they  accomplished.  It  should  also  contain  comments 
as  to  the  progress  being  made,  reasons  for  delay,  if  any, 
memorandum  of  visits  to  the  job  by  architect  or  owner, 
their  comments,  and  in  fact  a  complete  history  of  the 
events  occurring  on  the  job. 

This  is  especially  desirable  on  time  or  "speed"  con- 
tracts, as  notations  regarding  changes  in  original  plans 
may  be  made  each  day,  so  that  in  case  of  disputes  or 
lawsuits  the  facts  may  be  ascertained  by  referring  to 
the  Daily  Construction  Reports. 

This  is  a  highly  important  report  and  one  that 
should  be  used  by  every  contractor,  as  it  keeps  con- 
ditions on  every  job  at  finger  tips. 


Daily  Material  Report,  Form  111-A,  Size  9^x12  Inches 
What  is  better  than  a  report  coming  in  from  the 
different  jobs  each  day  stating  just  what  materials  have 
been  received,  the  quantity  of  each,  from  whom  re- 
ceived, and  for  what  it  is  to  be  used?  This  sheet  en- 
ables the  contractor  or  bookkeeper  to  check  material 
invoices  direct  from  the  material  reports  without  re- 
ferring to  delivery  tickets,  which  are  frequently  lost 
between  the  job  and  the  office. 

This  report  has  one  great  advantage  over  any  other 
similar  form.  It  contains  a  complete  inventory  of  all 
materials  received  on  the  job  from  the  beginning  of 
the  work  to  the  present  time,  such  as  common  and 
press  brick,  lumber,  etc.  This  enables  the  contractor 
to  tell  at  a  glance  just  how  the  actual  quantities  of 
each  class  of  material  compare  with  the  estimated 
quantities. 

Daily  Material  Report,  Form  111-112,  Size  4%Z0% 
Inches 

The  pocket  size  Daily  Material  Report  is  just  as  effi- 
cient as  the  large  size  form  except  that  it  is  designed 
for  use  by  contractors  who  prefer  forms  of  pocket  size. 
The  front  of  the  report  contains  a  list  of  all  materials 
received  each  day,  the  quantities  of  each,  from  whom 
it  was  received,  and  for  what  it  is  to  be  used. 

The  back  of  the  form  contains  a  complete  inventory 
of  all  materials  received  from  the  beginning  of  the 
job  to  the  present  time,  and  enables  the  contractor  to 
tell  at  a  glance  the  exact  quantities  of  each  class  of 
material  that  have  been  delivered. 


"PRACTICAL"    BUSINESS    METHODS     FOR     CONTRACTORS 


33 


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Daily   Material   Report,   Form  111-A,  Illustrating  Method  of  Reporting  Materials  Received  on  the  Job  Each  Day,  Together  with 

a  Perpetual  Inventory  of  all  Materials  Received  on  the  Job  to  Date. 


34 


PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


MATERIALS  RECEIVED  AND  USED 


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ting    Back   of   Form    111,   Containing  a  Perpetual   Inventory 
of   All    Materials   Received   on    the  Job   to   Date. 


Purchase  Order,  Form  113-A,  Size  41/4x6%  Inches 
Always  confirm  verbal  orders  in  writing  as  it  elimi- 
nates all  disputes  and  arguments  regarding  quantities 
and  prices.  It  also  furnishes  the  contractor  with  a 
complete  record  of  all  materials  purchased  for  every 
job. 


(~y      Your  Firm  Hame  and  Addresa^-) 
.0.- .....  Printed  at  the  top  of  ^-^ 

2£fc.  tMs  ORDER  order        .2T7Z 


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PLEASE  DELIVER  THE  FOLLOWING  O 

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TERMS!  on  or  before  the   ibth  or  THE  MONTH  FOLLOWING  SATISFACTORY  DELIVERY, 

UNLESS   OTHERWISE   NOTED. 
INVOICES    MUST  STATE   ORDER    NUMBER    AND    POINT   OF    DELIVERY. 
PRICES    ON   THIS  ORDER   NOT  SUBJECT  TO   CHANGE, 


lour  Fira^Hame  Printed  Here. 

■TO  WsUeZ- 

COWVSiCNT     lO.r     ■«     FRANK     R.     WALKER  PUNCH 


Purchase    Order,    Form    113-A.    Illustrating:   Method    of   Making   Out 
Small    Purchase   Order  Forms. 


These  convenient  little  forms  may  be  carried  in  the 
pocket  by  the  foreman  or  timekeeper,  and  all  mate- 
rials ordered  verbally  or  over  the  telephone  should  be, 
followed  with  a  written  confirming  order. 

These  Purchase  Order  forms  are  furnished  in  tripli- 
cate in  three  different  colors.  The  original  is  sent  to 
the  party  from  whom  the  material  is  ordered,  one  copy 
is  retained  by  the  contractor,  and  one  copy  is  retained 
on  the  job.  After  the  material  has  been  delivered  and 
the  order  has  been  completed,  the  job  order  is  attached 
to  the  delivery  ticket  and  is  returned  to  the  office. 

Purchase  Order,  Form  113-B,  Size  9*4x12  Inches 

Here  is  a  practical  demonstration  of  the  flexibility  of 
"Practical"  forms.  Purchase  Order,  Form  113-B,  is 
furnished  in  our  standard  ledger  size,  but  are  printed 
with  two  orders  on  a  sheet,  so  that  each  order  is  6x9*4 
inches  in  size. 

The  original  or  top  sheet  is  perforated  so  that  the 
orders  may  be  separated,  but  the  duplicate  and  tripli-! 
cate  copies  merely  have  a  black  line  separating  them, 
so  that  they  may  be  filed  as  a  full  sized  sheets — 9*4x12 
inches.  In  this  way  the  standard  size  is  maintained 
while  obtaining  the  greatest  economy  in  the  use  of 
paper  and  the  method  of  filing. 

Purchase  Order  forms  are  furnished  three  to  a  set 
and  in  three  different  colors.  The  original  is  sent  to 
the  party  from  whom  the  materials  are  ordered,  one 
copy  is  retained  on  the  job,  and  one  copy  is  held  in  the 
contractor's  permanent  records. 

Purchase  Order,  Form  113-C,  Size  9*4x12  Inches 

The  large  size  Purchase  Order  form  is  used  for  writ- 
ing lengthy  orders  or  minor  sub-contracts. 

These  forms  are  also  furnished  in  triplicate  and  in 
three  different  colors.  The  original  is  sent  to  the  party 
from  whom  the  materials  are  ordered,  one  copy  is  re- 
tained on  the  job,  and  one  copy  is  held  in  the  con- 
tractor's permanent  records. 

These  Purchase  Order  forms  may  be  filed  in  our 
standard  ledger  binder. 

Order  for  Change,  Form  101,  Size  4*4x6%  Inches 

The  Order  for  Change  fills  a  long  felt  want  among 
contractors ;  because  it  is  always  on  the  job  to  take 
a  written  order,  and  forms  a  permanent  record  of  all 
changes  ordered  by  the  Architect  or  Owner. 

Verbal  orders  always  lead  to  misunderstanding  and 
disagreement,  and  in  a  majority  of  cases  the  con- 
tractor is  unable  to  collect  for  work  done  or  changes 
executed  on  the  strength  of  verbal  orders. 

This  form  solves  the  problem.  Instruct  your  super- 
intendents or  foremen  to  carry  these  forms  with  them 
on  the  job  at  all  times  and  to  make  no  changes  involv- 
ing extras  or  credits  without  first  receiving  a  written 
order  for  same.  This  will  save  many  an  argument  and 
many  a  dollar  that  would  otherwise  be  lost. 


"PRACTICAL"    BUSINESS    METHODS    FOE    CONTRACTORS 


35 


TOUS       FIB1I 

BUSINESS 
ADDRESS 


HA1E 


258 


to 


YOUK    FIBM 
BUSINESS 
AND     ADDRESS 
HKBJS 


NAJffi 


Flrtt  Mat  lonal  Bapjc  Bids. D/ 

Soathwettarn  Portland  Cament  Company, 


4M//8 


address    Da-l»»t     T«a». 


PLEASE  DELIVER  THE  FOLLOWING  ORDER  TO!     US 

IS  Pqnd««  Building, 


Fort  Worth.  Ttxas . 


ship  via    T«xag  4  Paolflo  B.il. 

IT  IS  AGREED  THAT  DELIVERY  WILL  BE   MADE  ON  OR  BEFORE  April     10th,      1^19 

OR  RIGHT  IS  RESERVED  TO  CANCEL  ORDER. 


/tfb  *Jtja.7Ktot4M-  ^M,  I 

PLEASE  DELIVER  THE  FOLLOWING  ORDER  TO:     ^iA^? 


SHIP  VIA 


■  is?i»t 


<MztL 


MADE   ON  OR  BEFORE  '  -  ■'  (AJLA/-      /^rC    ,    /  .7  /   f 


QUANTITY 

DESCRIPTION 

PRICE 

AMOUNT 

200 

Ibis.     Southwestern  Portland  Cement  In 

2.60 

520 

100 

Cloth  saoki  returnable   In  gaod  condition 

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ron   ALL  DELIVERIES  MUST  at   obtained   and   mailed  WITH   INVOICE   IN   DUPLICATE   TO  MAIN  OFFICE. 
I    ON    OR    BEFORE   THE    20TH    OF  THE    MONTH    FOLLOWNC1    SATISFACTORY    Dtl'MRY,    UNLESS  OTHERWISE    NOTED. 
ES       MUST   STATC   OROER    NUMBER    AND   POINT   OF    DELIVERY. 
ON   THIS    ORDER   NOT   SUBJECT  TO    CHANCE. 


\  RECEIPTS    FOR    ALL   DELIVERIES   MUST    BE   OBTAINED    AND   MAILED  WITH    INVOICE    IN    DUPLICATE   TO    MAIN   OFFICE. 

»  TERMS:  on  or  before  the  »oth  of  the  month  followino  satisfactory  delivery,  unless  otherwise  noted. 

J  INVOICES       MUST  STATC    ORDER    NUMBER   AND   POINT   OF    DELIVERY. 

*  PRICES    ON   THIS    ORDER   NOT   SUBJECT  TO   CHANGE. 


YOUH  FIH1I  HAKE  HUHTED  HEnE. 


TOOK  FISH  SAKE  PRIHTED  HEBE. 


Purchase  Order,  Form  113-B,  Illustrating  Method  of  fsing  Purchase  O.der  Forms   furnished  Two  to  a  Sheet. 


Order  for  Change  forms  arc  furnished  in  triplicate  in 
three  different  colors.  The  original  copy  is  given  to  the 
party  signing  the  order  (Owner,  Architect,  or  their 
representative  on  the  job),  one  copy  is  retained  on  the 
job,  and  one  copy  is  forwarded  to  the  contractor's  office 
for  record. 

Record  Envelopes,  Form  128,  Size  4y2xl03/8  Inches 

Here  is  a  convenient,  heavy  weight,  manila  envelope 
for  filing  all  kinds  of  sheets,  correspondence,  quota- 
tions, orders,  etc.,  in  connection  with  small  jobs,  such 
as  the  average  jobbing  contractor  will  require  in  his 
business. 

The  face  of  the  envelope  is  printed  as  shown  and 
contains  all  necessary  headings,  as  well  as  sufficient 
space  for  making  any  notations  or  memorandum  re- 
garding the  job. 

This  envelope  will  fill  a  long  felt  want  among  the 
contractors  who  do  a  small  jobbing  business,  as  each 


envelope  is  large  enough  to  hold  a  complete  record 
of  a  job.  Jus^  the  right  size  to  be  filed  in  the  stand- 
ard document  file. 

Blank  Envelopes,  Form  128-A,  Size  41/2xl0%  Inches 

This  envelope  is  the  same  size  as  the  Record  Enve- 
lope described  above,  except  that  it  is  furnished  with- 
out printing  on  the  face  to  meet  the  requirements  of 
those  contractors  who  prefer  them  in  that  way. 

Blank  Folders,  Form  133,  Size  10x12  Inches 

These  folders  are  the  same  size  and  general  design 
as  the  Estimate  Folders  described  on  the  following 
pages,  except  that  they  are  furnished  without  printing 
on  the  face,  and  are  for  use  in  connection  with  filing 
general  correspondence,  invoices,  etc. 

They  are  furnished  in  the  correct  size  for  filing  in 
a  standard  letter  file,  and  are  made  of  heavy  weight 
folder  paper. 


:*6 


PRACTICAL"    BUSINESS    METHODS    FOR     CONTRACTORS 


Form 
113-0 


YOUR         FIE1I         NAME 
BUSINESS 
and  ADDRESS 

HERE 


us 


75 


Order  no.     259 

date  March  1,  1919 
job  Central  Hospital 

JOB  NO.       165 

To  Produoore  Material  Company, 

Address   Chamber  of  Commerce  Building,     Chicago. 

Please  Deliver  the  Following  Order  To: 

0/0  New  Central  Hospital  Building, 

57th  Street  &  Stoney  Island  Avenue, 
Chicago,  Ills. 

ship  via  Illinois  Central  S.R.  Co., 

ITIS  AGREED  THAT  DELIVERY  WILL  BE  MADE  ON  OR  BEFORE  aS     required  OR  RIGHT  IS  RESERVED  TO  CANCEL  ORDER 

IN    ACCEPTING   VERBAL    ORDERS,    PURCHASE   ORDER    NUMBER    MUST    BE   OBTAINED   BEFORE    MAKING    DELIVERY 


Approximately 

1,200  cubic  yards  torpedo  sand,  based  on  weight  of  3,000  pounds  to  the  cubic  yard  at  $1.50 
per  cubic  yard,   f.o.b.  oars  at  job. 

2,500  cubic  yard6  washed  gravel,  based  on  weight  of  3,000  pounds  to  the  cubic  yard  at  $1.75 
per  cubic  yard,   f.o.b.  oars  at  job. 

3,000  barrels  portland  cement,  at  $2.37  per  barrel,   f.o.b.  cars  at  job.     Empty  sacks  return- 
able at  10  cents  each  or  40  cents  per  barrel. 

1,000  oubic  yards  bank  sand,  based  on  weight  of  2,500  pounds  to  the  cubic  yard,  to  be  deliver- 
ed to  job  by  team  as  required,  at  $2.00  per  cubic  yard. 

900  barrels  lump  line,  to  be  delivered  to  job  by  team  as  required,  at  $1.50  per  barrel. 

50 Old  common  brick,  to  be  hard  burned  and  uniform  throughout  as  called  for  in  Architect's 
specifications,  at  $11.00  per  1000,   f.o.b.  oars  at  job. 

150jd  rough  texture  press  brick,  Your  No.   247,  to  be  selected  for  color  as  per  instructions 
of  Architect,  at  $40.00  per  1000,   f.o.b.  cars  at  job. 

40Jt  Klttaning  Press  brick,  as  per  selection  and  approval  by  architect,  at  $41.00  per  1,000 
f.o.b.  oars  at  job. 

500  barrels  Carney's  cement,   to  be  delivered  to  job  by  team  as  required,  at  $2.60  per 
barrel. 

10M  galvanised  wall  ties  as  per  sample  submitted,  at  $3.00  per  1,000,  delivered  at  job. 

200  lineal   feet  12"xl2"  tile  flue  lining,  at  $0.40  per  lineal  foot  delivered  at  job. 

160  lineal  feet     8"xl2"  tile  flue  lining,  at  $0.25  per  lineal  foot  delivered  at  job. 

470  lineal  feet  12"  salt  glazed  wall  ooping,  double  slant,  at  $0.26  per  lineal  foot, 
delivered  at  job. 


RECEIPTS  FOR  ALL  DELIVERIES  MUST  BE  OBTAINED  AND  MAILED  WITH  ]  N  VO  ICE    IN     DUPLICATE  TO  MAIN  OFFICE 
TERMS:     ON  OR  BEFORE  THE  2  OTH  OF  THE  MONTH    FOLLOWING  SATISFACTORY  DELIVERY.  UNLESS  OTHERWISE  NOTED 


INVOICESMUST  STATE  ORDER  NUMBER  AND   POINT  OF  DELIVERY 
PR  IC  ES  ON  THIS  OTJDER  NOT  SUBJECT  TO  CHANGE 


YOUR  FIRM  NAME  PEINTED  HEBE 


Purchase  Order,  Form  113-C,  Illustrating  Method  of  Making  Out  Large  Purchase  Order  Forms. 


"PRACTICAL "    BUSINESS    METHODS    FOR     CONTRACTORS 


37 


Order  for  Change 


No.  7JL 


"TKcu, 


jL 


Job- 


_-_     Date  CEdS&f.     I 191 


I 


Frank  R.  Walker  Company,)  yetr^/rm  /Jama 

Chicago.  J  A  »**'-***  ,/*•"•  ■ 

Please  furnish  all  necessary  Materials  and  Labor  required 
to  perform  the  following  work,  and  charge  to  our  account,  as 


noted  below: 


OjUL^A^^oJU faf^t'- 


yptftj 


mm  -vhritw^ 


1.  -Tha  above  wnrlr  to  be  paid  for  at  actual  coot  of  Labor 
aad-Mmcrijli,  plus  10%. 

2.  All  of  the  above  work  to  he  done  for  the  sum  of 


o4tf  /vWtt/X/ 'j&lfcj  feSQtfy 


Dollars. 


<?m^P/jt(hu4   Architecti 


Signed 


Copyright  1916  Byvpfank  R.  Walker 


Order   For  Change,   Form    101,    Illustrating  Method    of   Making  Out 
Orders  Authorizing  Payment  for  Extra  Work. 


ESTIMATE       /  AT^ 


JOB 
NO._ 


7 


> 


TOOK  ml  KAME  AMD  ADDBESS  PRLHTED 


HT^RV, 


BUILDING 


^j4aJU^cA^ 


locat^/  T^-T-o    T^yiAy  .jty, 


OWNER 


W.  j^/TtUaA^ 


REMARKS 


WsHlj  l"i VJWU    FORM  128 


CO.YRIOHT    BY    FRANK     R.     W.LKrR.     VU8U1HI..    CHIC.GO 

Record  Envelope,   Form   128.     This  Envelope  is   for  Use  by  Jobbing 
Contractors   and   Others  Performing   Small   Work. 


Blank  Folder,  Form  133.     This  Folder  is  Used  to  Hold  Correspond- 
ence, Invoices,  Etc.,  Relating  to  Any  Particular  Subject. 


:i8 


■•PRACTICAL"    BUSINESS    METHODS    FOR     COX  TRACTORS 


pr>  «  r—rir  a  i   . 

FormlM           „                                       .  .                       GENERAL    ES 
n„„n,Nr.    C  (/M  8££X./Ja/I?   /iOT&*- 

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DESCRIPTION  OF  WORK 

NO. 

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D 

tMENSIC 

N9 

EXTENSIONS                      EXTEF- 

TOTAL                      UNIT 

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TOTAL  E9TIP 
MATERIAL  C 

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LABOR  COST 

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General   Estimate,  Form  114.   Illustrating  Method  of  Listing  Quantities  as  they  arc  Taken  from  the  Plans,  together  with  Manner 

of  Making  Extensions,  Etc, 


PRACTICAL"    BUSINESS    METHODS    FOB    CONTRACTORS 


39 


How  to  Prepare  Correct  Estimates 


One  of  the  greatest  assets  a  contractor  may  possess 
is  a  realization  of  the  value  of  correct  estimates  and 
the  proper  methods  of  preparing  same. 

Estimating  is  the  very  "life-blood"  of  the  contract- 
or's business;  because  mistakes  in  estimating  mean 
losses  before  the  job  is  even  started — losses  that  are 
mighty  hard  to  overcome  under  the  most  favorable 
conditions. 

For  this  reason  the  contractor  should  insist  that  the 
utmost  care  be  exercised  when  measuring  the  plans 
and  listing  the  quantities.  The  risk  is  great  enough 
when  all  possible  precautions  are  taken,  but  with  care- 
less estimating  there  is  no  hope ! 

An  hour  saved  in  the  preparation  of  an  estimate  may 
cost  hundreds  or  even  thousands  of  dollars.  So  take 
your  time — be  as  careful  as  possible,  and  above  all, 
do  it  right. 

"Safety  First"  is  certainly  a  good  motto  for  the 
estimator  to  follow. 


labor  separately.  In  this  way  it  is  possible  to  tell  just 
what  amount  of  money  has  been  estimated  to  buy  all 
of  the  materials  required  for  the  job,  and  it  will  then 
be  up  to  the  party  purchasing  the  materials  to  keep 
within  the  estimated  prices. 

This  feature  is  especially  important  in  connection 
with  the  labor  costs.  By  referring  to  the  estimate  it  is 
possible  to  tell  just  what  amount  of  money  has  been 
estimated  to  complete  each  portion  of  the  work  and  the 
entire  job.  This  enables  the  contractor  to  compare 
the  actual  costs  with  the  estimated  costs  as  the  work 
progresses  and  make  any  changes  in  methods  that  are 
deemed  necessary  to  reduce  costs. 

By  preparing  the  estimate  in  this  manner,  it  is  also 
possible  to  estimate  the  cost  of  the  workmen's  com- 
pensation and  employer's  liability  insurance  with  speed 
and  accuracy,  as  it  is  only  necessary  to  add  up  the  labor 
column  for  the  various  classes  of  work  and  multiply 
by  the  insurance  rate. 


General  Estimate,  Form  114,  Size  9*4x12  Inches 

The  General  Estimate  form  as  illustrated  is  used  for 
listing  the  quantities  as  they  are  taken  from  the  plans, 
giving  the  measurements  in  full  for  all  classes  of  work, 
such  as  excavating,  concrete  foundations,  brick  ma- 
sonry, carpentry,  plastering,  etc. 

This  form  contains  sufficient  space  to  describe  and 
locate  each  class  of  work,  giving  the  number  of  pieces, 
and  the  dimensions  of  same.  It  will  also  be  noted 
that  there  are  two  columns  for  making  extensions. 
Work  requiring  double  extensions,  such  as  concrete 
work,  brick  masonry,  plastering,  etc.,  are  listed  in  these 
columns.  As  an  illustration  of  the  method  used  in 
listing  concrete  work,  the  first  column  contains  the 
number  of  cubic  feet  of  concrete,  while  the  second 
column  contains  the  number  of  square  feet  of  forms 
required  for  same.  Both  extensions  are  made  from  one 
set  of  measurements,  which  reduces  the  work  consider- 
ably but  does  not  detract  from  the  value  of  the  estimate. 
The  two  extension  columns  are  also  used  when  com- 
puting brick  masonry,  plastering,  etc.  The  first  columi. 
should  contain  the  total  number  of  square  or  cubic 
feet  of  wall,  while  the  second  column  should  contain 
the  area  of  the  openings  that  are  to  be  deducted  from 
the  gross  area  or  contents  as  given  in  the  first  column. 

After  the  quantities  have  been  extended  and  all  de- 
ductions have  been  made,  they  should  then  be  reduced 
to  a  working  unit,  such  as  cubic  yards  of  concrete, 
square  feet  of  forms,  thousands  of  brick,  thousands  of 
feet  of  lumber,  square  yards  of  plastering,  etc.  The 
actual  estimated  quantities  of  each  class  of  work  should 
then  be  placed  in  the. column  headed  "Total  Estimated 
Quantity. ' ' 

Another  "practical"  feature  of  this  estimating  sheet 
is  the   ability   to  estimate  the   cost  of  materials  and 


SUMMARY  of  ESTIMATE 

Bcfotr  Mibmitting  proposal,  check  eMimnte  carefully  with  this  Ust  andSpccificatfoiw  to  twoiil  possible  mistakes  and  omissions. 


''id". 


Screen*,  Removing  and  Replacu 
graph  Polea  nod  Wire*.  Se-er.  . 
and  Buildings  Renwvwg  Rubbi 


GENEIU1   CONDIT10NS-5upe™i«deni.  Timekeeper.  Material  Clerk.  Fore- 

y  Omen,  Shed*.  Tool  Hou.es  Ladders  Slur- 

lod  Light.  Temporary   Enclosure*.  Partition*  01 

Replacing  Water  Hydranla.  Telephone  and  Tale- 

■er.  ud  Drain*.  Protecting  Adjoining  Propeny 

Hem..ing  Rubbiab.  Cleaning  Floor.  *nd  Window*.  Sumy 

hi  loo  or  Liability  Ineuranee,  Owner'*  Contingent  Inturanc*. 

undo  lonurince,  Surrey.,  Photograph*.  Telephone,  Stationery, 

PLANT  AND   EQtriPMENT.-Cooo«to    Miier*.    HoL-ting   Engine*.    Pump* 

Comntetwrt.  Caaoluic  En  nines.  Derrick..  Wheelbarrow  s  limiting  Tower*. 

Concrete  Bucket,  and  Hopper*.  Concrete  Spouts  Scaffolding,  etc. 
WRECKING  OLD  BUILDINGS.- Wrecking  Old  Building*  ud  Removing  Male. 

rial  f  rot*  Premite*.  Clearing  Silt,  etc. 
EXCAVATINC  AND  RACKF1LL1NC— E.ea.ating  lor  Buenenta,  Sul,  l,.*e- 

menu.  Pier..  Footing*.  Pit*.  Hack-nlling.  Grading  and  Filling,  Shoring  and 

Blaating. 
CAISSONS  AND  PILINC-Wood  or  Concrete  Pile*,  diwnt  including  Etc*. 

••ting.  Lagging.  Iron  Ring,  and  Concrete.     Wood  or  Steel  Sheet  Piling, 

Underpinning,  Special  Foundation*. 
FOUNDATIONS— Footing,  and  Foundation,  of  Rubble  Stone.  Cul  Stone,  or 

Sewer.  Common  or  Paving  Bricks     Concrete  Footing,  and  Foundation*. 

Concrete  Retaining  Walla. 
WATER  AND  DAMP  PROOFING.- Water-proof  Paint!  or  Planer  for  Ba»- 


r   I  oho 


iin'k  ,. 


Tile   Wall 


Compound,  for  Interior  or  Eilerior 
Cement  or  Concrete  Floor.,  Membraw 

CEMENT  FINISH  FLOORS.  WALKS  AND  PAVEMENTS%-S.de.alk*.  Baat- 
meni  Floor..  Concrete  Areaways  Cinder  Concrete,  Concrete  Floor  Fill. 
Roof  Saddle*.  Drueways  Cement  Finish  Floor*  and  Bale,  Compoaition 
Floor*  and  Bast. 

BRICK  MASONRY -Fare  or  Pre**  Brickwork.  Enamel  or  Glared  Brickwork. 
Paving  or  Fire  bricks  Common  Bricks  Wall  Cop.ng.  Flue  Lining.  Brick 
Mantel*.  Hearth,  and  Back  Hearth*.  Cleaning  *nd  Po.nnn.  Brickwork. 
Drain  Tile.  Monar. 

CUT  STONE-Coat  of  Stone  at  Qutrry  or  Milk.  Freight.  Cartage.  Culling. 
Ca-ving.  l^.„mg.  Anchors.  Setting.  Mortar.  Cleaning  and  Pointing,  Bark- 
'    -      ig  Stone, 

at  Quarry  or  Mill*.  Freight.  Cartage.  Cutting, 
ui.ing.  imrai,  .inrhur*.  Setting,  Mortal,  Bark -painting  of  Back. 
plattering.  Cleaning  ud  Pointing. 

ARCHITTCTLTUL  TERRA  COTTV-CoM  "I  Terra  Cotta  at  Factory.  Freight. 
Cartage,  Anchor*.  Mortar.  Scaffold.  Selling.  Cleaning  and  Pointing. 

REINFORCED  CONCRETE  CONSTRUCTION— Wood  or  Metal  Form,  for 
Reinforced  Concrete  Floor*.  Archr*.  Beams.  Girder..  Column*,  etc.  Reinforc- 
ing Steel,  ft  Cktdi*  *nd  Bending.  Handling  and  Placing. 
Cky  Floor  Tile,  Metal  Tile  or  -Dome*.™  Planer  Tile.  Labor  Handling 
Material..  Mining.  HotMing.  and  Depositing  Concrete. 

HOLLOW  TILE  FIRE  PROOFING— Tile  Floor  Arches  Column.  Beam,  and 
Girder  Covering.     Tile  Partition,  and  Wall  Ft 
Partition,  and  «  ,!]  Furring      lil-  U.-r  I.Ua 
Back-up  Block..  Structural  Bool  Trig,  etc 

ROUGH   CARPENTRY— Framing  Rough  Timber,  f, 
Girders.      Floor    Inula.    Rool    Framing.    Rough    01 
Sheathing,  Shingle..   Wood   Furring  Strip*   on  1 
Ground..  Rough  Buck,  lor  Door*  and  Borrowed  Lights.  Rough 
Wood  Floor..  Deadening  Fell,.  Insulation  in  Floor*  and  Walk,  Shelving,  etc. 

MILL  WORK  AMI  IMFHlnii  FINISH.-D.-w  and  Window  Frame*.  Sa.h. 
Door*.  Conwile*.  Buflei*.  Kiichen  Cabinet..  Wardtol--*.  Mantels  Baae.  Pic- 
ture Mould.  Chair  Rail.  Door  *nd  Window  Trim,  and  All  Other  Ckaa**j  of 
Interior  Finish.     Labor  Handling  and  Erecting  All  Un.se.  of  Interior  F.m.h 


.  Furring.  Book  T.k.  Til 


Floor..    «,.,d 


itenat  and  Labor  Required  Making  Wood  Slain,  Freight, 


WOOD  STAIRS— 

Cartage.  Erecli 

WOOD  AND  METAL  LATHING  AND  Fl.'RRlNG.-Con  ol  Wood  and  Metal 
'      Laih.  Channel   Iron*,  etc.  u*ed   in  Furring.     Suspended    Metal  Ceiling.. 

Metal    Partition*.    Metal    Furring   few    Ornamental    Cornices,   Beam,   ud 

Column*     Pla.irr  Board  and  Labor  Handling  and  Placing  Same. 
PLA'sTFHING.  PLAIN  AND  ORNAMENTAL—  Wood  or  Metal  Corner  Back. 

Plain   Interior  Plastering.  Cement   Bust  and   Wam«oi,ng.   Portland  Cement 

Plaatet   for   Interior   and    F.tenor   Work.   Imitation   Caen   Stone    Platter. 

Eilerior  Plaster    Ornamental  Cornice*.  Beam.,  Columns  Baaea,  Caps  Wall 

and  Ceiling  Panels,  etc. 


Tin-clad  E 


KALAMEINED  IRON  WORK— Door*.  Windows.  an< 

Freight,  Cartage,  Erection. 
STEEL  SASH.  PARTITIONS.  AND  DOORS— Steel  Sa*b,  Freight.  Cartage, 

Erection,  CUaa  ud  Glaring.     Steel  Partition*.  Freight.  Cartage.  Erection. 

Steel  Door*,  Hulling  Steel  Shutters,  Freight.  Cartage.  Erection. 
ART  METAL  DOORS  AND  TRIM— An  Meial  Frame,  and  Door*.  Interior 

Finiah  lor  Door,  and  Window*.  Metal  Baae,  Picture  Mould,  Chair  Rail. 

Mouldings.  Freight,  Cartage,  Erection. 
SHEET  METAL  WORK— Skylight*.  Ventilator*.  Flashing.  Eave*  Trough  and 

Conductor    Pipe.   Metal   Cornice*.   ModilLun*.   Hoofing.   Freight.  Cartage, 

Erect  ion.  Pa ittiiruj. 
ROOFING— Prepared   Roofing.  Compoiition  Roofing.   Asphalt   Shingle*.  Tile 

Roofing,  Skte  Roofing.  A.besto*  Shingles.  Metal  Shingles  Freight,  Cartage. 

Labor,  l.ic.iion. 
THE  AND  MOSAIC.-Cer.mic.  Mosaic,  Quarry  Tile.  Compotition  Tile,  Rubber 

Tile,  Cork  TJe,  Terrauo  Floor,  and  Baae.  Wall  Tile  for  Wainacoting.  etc. 
INTERIOR  MARBLE  AND  SLATE.-M.rble  Floor  Tile.  Base,  Wain*eoiing. 

Partition*,  Tread,  and  Riier*.  Hand  RaiL  Freight.  Cartage,  ejection     Skte 

Partition*.  Urinal*.  Floor  Slab*.  Floor  Tile.  Laundry  Tub*.  Trend*  and 

Risers  Freight.  Cartage,  Erection. 
ART  MARBLE  AND  SCACLIOLA,-An  Marble  Floor  Tile,  Door  and  Window 

Trim.   Wainacoting.  Stair  Tread*  ud  Riant.  Freight.  Cartage,  trertion. 

Scagliok  Column*  and  B**e«,  Wall  Panek.  Freight.  Canage.  Erection. 
CLASS  AND  CLAZTNC-Plam  Window  CW.  Pkte  Glass  Plain  or  Ribbed 

Wire  Class  Art  Class  Prisms,  Putty,  Freight.  Cartage,  Labor  Glaring. 
PAINTING    AND    VARNISH  INC— Painting    E.terior   Frames.   Metal    Work. 

Interior  Fini.hing  of  Floor*.  Baae.  Picture  Mould.  Clia.r  Rail.  Door*.  Door 

ud  Window  Trim.  Cabinets  Caae*.  Wardrobe*.  T.nt.ng  Walk  and  Ceiling*. 

Painting  Walk  and  Ceding*.  Cold  Water  Paint.  Whitewashing.  Wall  Paper 

and  Paper  hanging, 
STRUCTURAL  IRON  AND  STEEL-Iron  Caning*.  Crillaee.  Structural  Iron 

ud  Steel.  Boh,  and  Rnct*.  Roof  Tru**e*.  Freight,  Canage.  Erection.  Rivet. 

inc.    Painting.     Can    Iron    Colunux*  and   Cap*.     Steel   Slack*.   Cartage. 

Electron.  Patoiing.    Steel  Tula. 
MISCELLANEOl  S  IRON  AND  STEEL— Are.  Gnting*.  Manhole  Cover*.  Coal 

Chute*.  A.h  Tiapi.  Damper*.  Illuminated  Sidewalk  Doors.  Cul  Iron  Bump- 
ers kon  Ba*e*  and  Cap.  lor  Wood  Column*.  Wall  Pkie-,  JoiK  Hanger*. 

Strip*,  and  Anchor*. 
ORNAMENTAL  IRON  AND  BRONZE— Iron  Stair*.  Fire-e-cjpe*.  Iron  Elevator 

Door,  and   Enclosure.,   Iron   Window   Guard*.   Priwulie   Light*,  Tre*d*. 

Freight.  Canage.  Erection,  Painting.     Bronte  Door*  ud  Frame*.  FJevator 

Door,  and  Enrkxure*.  Bronie  Standard*.  Tablet..  Grilles.  ThrerivU*.  Plata 

Pklev  Bra.,  Railing*.  Freight,  Cartage.  Erection. 
ROUGH  HARDWARE— Naik.  Screw*,  Sub  Weights  Sa-h  Chain.  Saab  Cord, 

Pulleya,  etc. 
FINISH    HARDWARE— Door  Locks  r-~-->  -on   Pkte*.  Pmh   PUte*.   Door 
-     *"     *.  .  idow  Hardwire.  Cupboard  H.rd. 


Check*.  Door  Holder*.  C 


PLUMBINC.  CAS   FITTING,  AND   SEV. 
Freight.   Canage,   Labor    Roughmp 
Fittings  Conneclini 


Rangea.  Ga* 


.   Fining*.   Fin  urea. 


-   s;..  i... 


VENTILATING— Metal  Air  Ducta,  Air  Wnlm,  Veniikion.  Freight.  Canage, 

Labor  Erecting' Same  in  Place. 
POWER  PLANT— Boiler*.  Engine*.  Motor*,  Csenea-.tor*,  Switchboards    Foun- 

d.tmn*.  Frei^hi,  Cartage,  Erection  of  Same. 
ELECTRIC  WIRINC.-Condnii.  and  Wiring    Sw.tche,    Outlet   Bore*.   Roor 

^.e*,  Speaking  Tube*.  Bella.  Telephone*.   W.ichmen.  dock*,   Freiglir. 

Canagn,  Labor  In.t  .lling  Same. 
UCHT1NC  FTXTURES.-Ca*  or  Dectric  Lampa.  Ceiling  Lighl*.  Brickel  Fi, 

ELEVATORS  AND  DUMB  WAITERS. -Sidewalk  Lilta.  Dumb  Waiiei*.  Signal 

Derice*.  Escalator*.  Hydraulic  or  Electric  Freight  <.,   Pi-.rnc-r  Hn.r.-. 
VACUUM   atANER-Pipe    Filtinm,   V.cuum  Cleaner.  Electrical  Snn^ 

lions  freight,  Canage.  l-abor  In.talling. 
AUTOMATIC  SPRINKLER  SYSTEMS- Prpe.  Fittings  Tanks  Pump-,  City 

Main  Connections  Sprinkler  Heads  Freight.  Cartage,  Leboi  Installing 
MAIL  CHUTE  -Mail  Chute  InataUed  m  the  Buildmf, 
MISCELLANEOUS— Refrigeralors  Laundry  Dryers  Pneumatic  Tubes  Motbu- 

-j\  Devksns  Special  Equipment. 


., 


I  Frank  k.wai.kkr  Company 

**PR.\CTICAL"  Time  and  Ccl-kerping  Forma  and  Estimate  Sheet,  for  Contractors 
EFFICIENCY— MINUS  ALL  "RED  TAPE" 
168  North  Michigan  Avenue  :  :  :  Chicago,  Illinois 


Back  of  Summary  of  Estimate,  Form  115. 

These  highly  efficient  estimate  forms  are  printed  on 
a  high  grade,  buff  colored,  ledger  paper,  as  the  reflec- 
tion of  this  color  reduces  the  strain  on  the  eyes  when 
working  on  blue  prints,  and  are  much  more  satisfactory 
than  when  printed  on  white  paper. 


40 


PRACTICAL"    BUSINESS    METHODS     FOR     CONTRACTORS 


Form  114 


BUILDING 


GENERAL    ESTIMATE 


SUBJECT. 


(f-^sfejerfLj 


ESTIS 
SHEE 
ATOR 

1ATE    NO. 

os-i 

-v 

ESTIM 

"~*T 

?• 

>.^ 

Y\ 

DATE 

Villi! 

DESCRIPTION  OF  WORK 


NO. 
PIECES 


DIMENSIONS 


EXTENSIONS 


EXTENSIONS 


TOTAL 
ESTIMATED 

QUANTITY 


UNIT 
PRICE 
M-T-L 


/l/l/kffclS 


UNIT 
PRICE 
LABOR 


Co  MM  Or/  ~&*.'./c*L> 


C£ 


At 


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(ieneral  Estimate,  Form  114,  Illustrating  Method  of  Listing  Quantities  as  they  are  Taken  from  the  Plans,  together  with  Manner 

of  Making  Extensions,  Etc. 


"PRACTICAL"    BUSINESS    METHODS    FOR     CONTRACTORS 


41 


BUILDING 


LOCATION 


ESTIMATE  NO. 


ARCHITECTS 


OWNERS 


DATE 


CO»IBlSHI  BY  'RANK  (1     WALKKR 


2d 


Estimate  Envelope,   Form   132.     This   Envelope  is  Used  for  Holding  General    Estimate    Sheets,    Correspondence,    Quotations,    Etc.,    Regarding 

Each  Estimate  Prepared. 


The  General  Estimate  sheets  are  punched  and  fur- 
nished in  the  correct  size  for  filing  in  our  standard 
loose  leaf  ledger  binder. 

General  Estimate,  Form  114-A,  Size  91/4xll1/2  Inches 
This  form  is  exactly  the  same  as  the  General  Esti- 
mate sheet  described  above  except  that  it  is  one-half, 
inch  shorter,  so  that  it  is  possible  to  file  them  in  a 
standard  letter  file.  They  are  for  use  in  connection 
with  our  special  "Estimate  Envelopes"  and  "Estimate 
Folders." 

General  Estimate,  Form  114-B,  Size  4V4x6%  Inches 
This  form  contains  exactly  the  same  ruling  and  head- 
ings as  the  large  size  forms,  except  that  it  is  made  to 
conform  in  size  to  our  other  pocket  size  forms. 

Summary  of  Estimate,  Form  115,  Size  9%xl2  Inches 
One  Summary  of  Estimate  sheet  is  used  in  making  up 
each  estimate.     After  the  quantities  have  been  taken 


from  the  plans,  extended,  and  the  prices  inserted  on 
the  General  Estimate  Sheets,  the  recapitulation  or  sum- 
mary is  then  made  up,  stating  the  total  estimated  cost 
of  each  branch  of  work. 

The  front  of  the  sheet  contains  a  list  of  the  various 
items  that  make  up  the  estimate  together  with  suffi- 
cient space  to  insert  the  total  estimated  amount  for 
each  branch  of  work,  making  it  a  rather  difficult  propo- 
sition to  omit  any  item  when  making  up  the  final  esti- 
mate. The  back  of  the  sheet  contains  a  detailed  list  of 
every  construction  operation  imaginable  in  the  46  dif- 
ferent branches  of  work. 

The  old,  old,  story  of  the  "low"  or  "successful"  bid- 
der forgetting  to  include  the  cut  stone,  carpentry,  plas- 
tering, or  even  the  roof  is  too  well  known  to  require 
repeating. 


42 


PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


SUMMARY  OF  ESTIMATE 

BuiLDiNo^/^afvex/^yj/z?  //a  t&/^  .nation  a>r.  /.ots/^  .  Aio  .         equate  no.  //^qt/ 
architecto^<//>/   Sk  7//j-l}»/xs     .nwNER^W^^^ez/?v2>  /JoTet.  Co..  hate  Jfarchs    Mf~  /9/9 

CUBICAL  CONTENTS^?  7t7.    Z5^<9        LM '-  f-~T '.          m«T  niaiC  FOOT     ?^'fc?'''V^                                         ESTIMATOH              C.Al. 
FLOOR    AREA     SOU  ARE    FF.ETCV  *7^     OOD     J^.rT'rneT    PF»  SQUARE  FOOT        ff  if,    ■  It)  f)                                       rHEOXEB                   l/t\.       If     A 

COPYRIGHT    1017    BY     FRANK    ft.    WALKFR.    IBS     N.    MICHIGAN    AVE..    CHICAGO 

1.  GENERAL  CONDITIONS 

Overhead  Expense,  Insurance,  Plant  and  Equipment 

1$ 

1o 

(  0 

2.  WRECKING  AND  EXCAVATING 

Excavating,  Back-filling,  Wrecking,  Shoring  and  Underpinning 

1 

"4 

fz 

Jo 

3.  PILING  OR  CAISSONS 

Wood  or  Concrete  Piles,  Caissons,  Wood  or  Steel  Sheet  Piling 

4.  FOUNDATIONS 

Concrete,  Stone,  Brick  or  Rubble 

nj 

%H 

fl 

5.  WATER  AND  DAMP-PROOFING 

Water-proof  Paints  and  Plasters,  Membranous  Water-proofing 

1 

4 

*(? 

4:7 

6.  CEMENT  FLOORS  AND  WALKS 

Finish  Floors,  Sidewalks,  Floor  Fill,  Roof  Saddles,  Pavements 

,~y 

"5 

>{p 

*1 

7.  BRICK  MASONRY 

Press,  Glazed,  Common  or  Fire  Brick,  Flue  Lining,  Coping 

M 

-% 

/? 

fiS 

8.  CUT  STONE  AND  GRANITE 

Cartage,  Cutting,  Carving,  Lewising,  Setting,  Clean  and  Point 

7 

1> 
P 

o  o 

9.  ARCHITECTURAL  TERRA  COTTA 

Cartage,  Anchors,  Mortar,  Setting,  Clean  and  Point 

1' 

10.  REINFORCED  CONCRETE 

Floors,  Beams,  Columns,  Stairs,  Walls,  Floor  Tile,  Steel 

'J' 

/.-/ 

1 
41 

V 

11.  TILE  FIRE-PROOFING 

Floor  Arches,  Column  and  Beam  Covering,  Partitions,  Furring 

i 

V 

h 

T 

12.  ROUGH  CARPENTRY 

Framing,  Rough  and  Finish  Floors,  Grounds,  Furring,  etc. 

£ 

if 

ft 

i+ 

13.  .FINISH  CARPENTRY 

Frames,  Sash,  Interior  Finish,  Cases,  Cabinets,  Stairs 

/; 

rp 

fL 

13 

14.  LATHING  AND  PLASTERING 

Wood  and  Metal  Lathing  and  Furring,  Plain  and  Ornamental  Plastering 

r 

10 

i> 

u 

15.  FIRE-PROOF  DOORS  —WINDOWS 

Hollow  Metal  Doors  and  Windows,  Kalamein,  Art  Metal  Doors  and  Trim 

/ 

)$ 

DC 

7 
o  o 

16.  STEEL  SASH  AND  PARTITIONS 

Solid  Steel  Frames  and  Sash,  Steel  Partitions 

17.  SHEET  METAL  WORK 

Skylights,  Cornices,  Flashing,  Gutters,  Downspouts,  Roofing 

/ 

7- 

0  1 

1° 

18.  ROOFING 

Prepared,  Composition,  Asphalt,  Tile,  Slate,  Asbestos 

IV 

lo 

0  o 

19.  TILE  AND  MOSAIC 

Floors,  Base,  Wainscoting,  Terrazzo 

/ 

>-■/ 

5f? 

fn 

20.  ART  MARBLE  AND  SCAGLIOLA 

Floors,  Treads,  Risers,  Columns,  Bases,  Ornamental  Work 

i 

21.  INTERIOR  MARBLE  AND  SLATE 

Base,  Floors,  Wainscoting,  Treads,  Risers,  Toilets,  Blackboards 

; 

fp 

i>2 

■IO 

22.  GLASS  AND  GLAZING 

Window,  Plate,  Ribbed,  Fancy,  Art,  Prisms,  etc. 

S* 

oo 

oo 

23.  PAINTING  AND  DECORATING 

Exterior  and  Interior,  Floors,  Paper  Hanging,  Calcimining 

,- 

00 

no 

24.  IRON  AND  STEEL  WORK 

Grillage,  Structural  Steel,  Cast  Iron,  Stack,  Miscellaneous 

f[ 

:b 

0  0 

3.L. 

c  o 

25.  ORNAMENTAL  IRON— BRONZE 

Railings,  Elevator  Enclosures,  Stairs,  Tablets,  Standards,  etc. 

* 

lo 

26.  HARDWARE 

Rough  Hardware,  Finish  Hardware 

yf 

O  0 

oo 

27.  PLUMBING  AND  GAS  FITTING 

Plumbing,  Sewerage,  Gas  Fitting 

$\ 

70 

0  0 

O   D 

28.  HEATING  AND  VENTILATING 

Boilers,  Pipe,  Radiation.    Ventilating  Equipment  Installed 

& 

'  0 

0  0 

o  o 

29.  POWER  PLANT  EQUIPMENT 

Boilers,  Engines,  Dynamos,  Generators,  Switchboards,  etc. 

If 

DO 

0  o 

30.  ELECTRIC  WIRING 

Conduits,  Outlet  Boxes,  Switches,  Wiring,  Bells,  Telephones 

/,: 

TO 

OQ 

O  0 

31.  LIGHT  FIXTURES 

Gas  and  Electric  Lighting  Fixtures,  Lamps,  etc. 

^ 

>S 

0  0 

0  o 

32.  ELEVATORS— DUMB  WAITERS 

Sidewalk  Lifts,  Dumb  Waiters,  Freight  and  Passenger  Elevators 

n 

'-0 

OO 

OO 

33.  VACUUM  CLEANING  SYSTEM 

Piping,  Motors,  Vacuum  Cleaning  System  Installed 

i 

'5 

Oo 

00 

34.  AUTOMATIC  SPRINKLER  SYSTEM 

Piping,  Tanks,  Pumps,  Sprinkler  Heads,  Installation 

35.  MAIL  CHUTE 

Mail  Chute  Installed  in  Place 

i 

'P 

oo 

o  o 

36.  MISCELLANEOUS  ITEMS 

Refrigerators,  Dryers,  Shades,  Ranges,  Wall  Safes,  Carpets 

— 

-~ 

-- 

TOTAL  COST 

— ,< 

U\ 

17 

#> 

rt 

PROFIT 

it 

+$ 

o(0 

SURETY  BOND 

$0 

oo 

AMOUNT  OF  BID 

i 

K 

i 

Vf 

u 

Summary  of  Estimate,  Form  115.    This  Form  Is  Used  for  Making  a  Recapitulation  of  the  Entire  Estimate.  Showing  the  Amount 

Estimated  for  Completing  Each  Branch  of  Work  to  be  Performed. 


"PRACTICAL"    BUSINESS    METHODS    FOR    CONTRACTORS 


43 


BUILDING  ~Zfcr^/    ~&/?&0OV&    /^b/?*//r0Ay  LOCATION    /?///)/    /7^  %?Q &.  Af/Ctf    ESTIMATE  NO.    iT-Jo 


ARCHITECTS    /7-L&£:S!.T     A?/7A>sS, 


(/////>.    or  /*f/crt/(rS?'S 


Vac.  3 1.  19/7 


Estimate    Folder,    Form    115-A.      This 


Folder    is    Used    for    the    Same   Purpose   as 
Summary  of  Estimate  on  the  Front 


the   Estimate    Envelope,    Except   that    it   Also    Contains    a 
of  Same. 


Estimate  Envelopes,  Form  132,  Size  10x12  Inches 

What  is  better  than  a  large  size,  heavy  weight,  ma- 
nila  envelope  (with  a  string  and  button  fastener  on  the 
back),  to  hold  all  of  the  General  Estimate  sheets,  pro- 
posals, quotations,  and  correspondence  relating  to 
every  estimate? 

These  envelopes  are  printed  on  the  face,  enabling  the 
contractor  to  insert  the  name  of  the  job  being  esti- 
mated, the  location,  the  names  of  the  Architect  and 
Owner,  the  number  of  the  estimate,  and  the  date  sub- 
mitted. 

By  having  all  estimate  sheets  and  correspondence 
relating  to  each  job  filed  in  a  strong  envelope,  all 
chance  of  mislaying  or  losing  them  is  eliminated,  and 
they  are  filed  in  the  best  manner  possible. 

This  envelope  should  be  used  with  General  Estimate 


Sheets,  Form  114-A,  as  they  may  then  be  filed  in  a 
standard  size  letter  file. 

Estimate  Folders,  Form  115-A,  Size  10x12  Inches 

This  folder  is  intended  to  hold  all  of  the  General 
Estimate  sheets,  proposals,  quotations,  correspondence, 
etc.,  relating  to  each  estimate,  and  is  designed  for  use 
by  those  who  prefer  the  open  folder  to  the  closed  en- 
velope. 

This  folder  measures  20x12  inches  when  open,  or 
10x12  inches  when  folded  and  containing  the  papers. 

The  front  of  the  folder  contains  the  same  informa- 
tion as  the  Estimate  Envelope,  and  in  addition  it  con- 
tains a  complete  Summary  of  Estimate  as  illustrated. 

This  folder  may  be  used  either  with  General  Estimate 
sheets,  Form  114  or  114-A,  and  may  be  filed  in  a  stand- 
ard size  letter  file. 


Standardized"  Forms  for  Contractors  I 


KKHU  I  IV_,ML_ 

"PRACTICAL"  FORMS  WILL  PLACE 

YOUR  BUSINESS  ON  A  BUSINESS  BASIS 

The  various  forms  illustrated  and  described  on  the  previous  pages  include  everything  any  con- 
tractor requires  to  form  a  complete  and  concise  record  of  his  business,  and  are  for  use  both  on  the 
job  and  in  the  office.  The  entire  system  is  exceedingly  SIMPLE,  ACCURATE,  and  EFFICIENT, 
and  may  be  adapted  to  any  business — from  the  smallest  to  the  largest. 

"Practical"  Forms  Reduce  Your  Printing  and  Stationery  Bills  One-Half! 

By  having  these  forms  made  up  in  large  quantities — quantities  that  would  last  the  average  con- 
tractor from  25  to  50  years — you  are  enabled  to  purchase  them  in  any  quantity  your  business  de- 
mands at  a  saving  of  25  to  50  per  cent  over  your  former  printing  bills.  BUY  YOUR  STATIONERY 
AS  YOU  REQUIRE  IT— DON'T  TIE  UP  LARGE  SUMS  OF  MONEY  NEEDLESSLY— USE  YOUR 
MONEY  IN  YOUR  BUSINESS ! 

"PRACTICAL"  STANDARDIZED  STATIONERY  keeps  your  business  at  the  TOP-NOTCH  OF 
EFFICIENCY  because  you  know  how  every  job  stands  at  "any  stage  of  the  game," — keeps  you 
one  jump  ahead  of  your  competitor,  eliminates  all  "RED  TAPE" — prevents  losses  and  INCREASES 
PROFITS ! 

Your  Firm  Name  Printed  on  All  "Practical' '  Forms  FREE! 

When  any  of  the  forms  furnished  by  us  are  ordered  in  quantities  of  500  or  more  of  one  kind  at  a 
time,  WE  PRINT  YOUR  FIRM  NAME  ON' SAME  FREE  OF  CHARGE,  and  at  the  some  time  give 
you  the  advantage  of  large  quantity  prices — and  remember,  by  using  "Practical"  Forms  you  are  en- 
abled to  adopt  a  system  that  cost  thousands  of  dollars  to  perfect  and  one  that  has  no  equal  among 
contractors  anywhere. 

Prices  of  "Practical"  Standardized  Forms 

The  following  forms  are  furnished  on  a  high  grade  ledger  paper  suitable  for  loose-leaf  use.  The 
different  forms  are  all  ruled  on  two  sides  and  furnished  with  printed  headings  as  shown.  All  forms 
are  punched  to  fit  the  standard  loose-leaf  binder,  using  sheets  9i4xH%  inches  in  size. 

Size  in  Quantity 

Name  of  Form                                              Form  No.  Inches  50  100  500  1,000 

Accounts  Payable  Voucher 127  4i/,xl0%  $1.75  $3.00  $10.00  $18.00 

Cash  Disbursements    123  9%xl2  1.25  2.00  10.00  1S.00 

Cash  Receipts   122  9%xl2  1.25  2.00  10.00  18.00 

Columnar    Forms 134           ,     91,4x12  1.25  2.00  10.00  18.00 

Contract  Ledger   119  9%xl2  1.25  2.00  10.00  18.00 

General    Ledger 121  9%xl2  1.25  2.00  10.00  18.00 

General    Ledger 121-A  9V4xl2  1.25  2.00  10.00  18.00 

Journal    Voucher 127-A  4%xl0%  1.75  3.00  10.00  18.00 

Labor  Cost  Record 108- A  9%xl2  1.25  2.00  10.00  18.00 

Material  Cost  Record 109-A  9%xl2  1.25  2.00  10.00  18.00 

Recapitulation    Sheet 117-A  9%xl2  1.25  2.00  10.00  18.00 

Summary  of  Estimate 115  ■  9^4x12  1.25  2.00  10.00  18.00 

Voucher  Index   (alphabetical ) 126  9*4x12  1.00  per  set. 

Voucher    Record 125  0*4x12  1.25.  2.00  10.00  18.00 

Voucher   Register 124  9%xl2  1.25  2.00  10.00  18.00 

The  forms  listed  on  the  next  page  are  furnished  on  a  high  grade  bond  or  ledger  paper,  suitable  for 
loose-leaf  use.  These  forms  are  ruled  on  only  one  side  and  are  furnished  with  printed  headings  as  shown. 
All  forms  are  punched  to  fit  the  standard  loose-leaf  binder,  using  sheets  914x11%  inches  in  size. 


FRANK  R.  WALKER  COMPANY,  Publishers 
168  North  Michigan  Avenue 


CHICAGO 


,,r-M-\  a  n-~r\  r^  a  i 

\   Standardized"  Forms  for  Contractors 


Prices  of  "Practical"  Standardized  Forms — Continued 


Size  in 

Name  of  Form                                             Form  No.  Inches 

Blank    Envelopes 128-A  4^x10% 

Blank    Folders 133  10x12 

Cash   Statement    102-A  91/4x12 

Daily  Construction  Report 110  9%xi2 

Daily   Material   Report 111-A  9^x12 

Estimate    Envelopes 132  10x12 

Estimate    Folders 115-A  10x12 

General    Estimate 114  9^4x12 

General    Estimate 114-A  9%xll% 

Labor    Distribution 305-D  9%xl2 

Labor    I )istrilmtion 105-W  9%xl2 

Purchase  Order  (in  triplicate) 113-B  9^x12 

Purchase  Order   (in  triplicate) 113-C  9%xl2 

Record   Envelopes 128  4y>xl0% 

Weekly    Pay- Roll 104-A  9%xl2 


Quantity 


50 

100 

500 

1,000 

$1.50 

$2.50 

$  8.50 

$15.00 

1.50 

2.50 

11.00 

20.00 

1.00 

1.50 

7.50 

12.50 

1.00 

1.50 

7.50 

12.50 

1.00 

1.50 

7.50 

12.50 

4.00 

7.50 

25.00 

3.00 

5.00 

20.00 

1.00 

1.50 

7.50 

12.50 

1.00 

1.50 

7.50 

12.50 

1.00 

1.50 

7.50 

12.50 

1.00 

1.50 

7.50 

12.50 

1.00 

1.50 

7.50 

12.50 

1.50 

2.50 

11.00 

17.50 

1.75 

3.00 

10.00 

18.00 

1.00 

1.50 

7.50 

12.50 

POCKET  SIZE  "PRACTICAL"  STANDARDIZED  FORMS 

Pocket-size  "Practical"  Standardized  forms  are  furnished  on  high  grade  card  index  bristol,  and 
are  for  use  where  the  contractor  prefers  a  card  system  of  records  that  can  he  permanently  filed  in  a 
card  index  cabinet. 

They  are  also  furnished  on  a  very  good  grade  of  bond  or  ledger  paper,  which  are  for  use  by  con- 
tractors who  prefer  to  keep  all  records  in  book  form. 

The  forms  are  identical,  except  that  they  are  printed  on  both  cards  and  paper  to  meet  the  require- 
ments of  the  individual  users. 

Prices  of  Pocket  Size  "Practical"  Forms  on  Cards 

The  following  pocket-size  "Practical"  forms  are  furnished  printed  on  high  grade  card  index  bris- 
tol. These  forms  may  be  carried  on  the  job  in  a  loose-leaf  ring  book  and  filed  in  either  a  card  index 
cabinet  or  a  loose  leaf  post  binder,  as  preferred. 

All  card  forms  are  printed  on  both  sides  of  the  card. 


Name  of  Form  Form  No. 

Cash   Statement    C102-103 

Daily  Material  Report Clll-112 

Foreman's   Report    C107 

General  Estimate    C114-B 

Labor  Cost  Record C108 

Labor   Distribution    C105-100 

Material  Cost  Record C109 

Weekly    Pay-roll C104 

Weekly  Time   Card C129 

Weekly  Time  Card C129-131 

Weekly   Time  Card C130 

Weekly  Time  Card C130-131 

Weekly  Time  Check  Report C118 


Size  in 

Quantity 

Inches 

100 

500 

1,000 

4y4x6% 

$0.75 

$4.50 

$7.50 

4y4x6% 

.75 

4.50 

7.50 

4%x6% 

.75 

4.50 

7.50 

4y4x6% 

.75 

4.50 

7.50 

41/4x6% 

.75 

4.50 

7.50 

4y4x6% 

.75 

4.50 

7.50 

4y4x6% 

.75 

4.50 

7.50 

4%x6% 

.75 

4.50 

7.50 

41/4x6% 

.75 

4.50 

7.50 

4y4x6% 

.75 

4.50 

7.50 

41/4x6% 

.75 

4.50 

7.50 

41/4x6% 

.75 

4.50 

7.50 

41/4x6% 

.75 

4.50 

7.50 

Prices  of  Pocket  Size  "Practical"  Forms  on  Paper 

The  following  pocket  size  "Practical"  forms  listed  on  the  next  page  are  furnished  printed  on  a 
high  grade  bond  or  ledger  paper/suitable  for  the  purpose.  These  forms  may  be  carried  on  the  job  in 
a  loose-leaf  ring  book  and  filed  in  a  loose-leaf  post  binder  for  a  permanent  record. 


FRANK  R.WALKER  COMPANY,  Publishers 
168  North  Michigan  Avenue 


CHICAGO 


,rM-\  a 


I  O  A 


Standardized"  Forms  for  Contractors 


KKM^  I  I  W-\L_ 

Prices  of  Pocket  Size  "Practical"  Forms  on  Paper 


Name  of  Form  Form  No. 

Cash    Statement P102-103 

Daily    Material    Report Plll-112 

Foreman's    Report F107 

General    Estimate P114-B 

Labor  Cost  Record P108 

Labor   1  >ist  rihution P105-106 

Material  Cost  Record P109 

Order  for  Change   (in  triplicate) P101 

Purchase  Order  (in  triplicate) P113-A 

Weekly  Pay-roll    P104 

Weekly   Time  Card P129 

Weekly  Time  Card P129-131 

Weekly  Time  Card P1.30 

Weekly  Time  Card P130-131 

Weekly  Time  Check  Report PUS 

Instructions  for  Ordering  Forms 

AVhen  ordering  any  of  the  various  forms  illus- 
trated and  described  in  this  booklet,  always  state 
the  quantity,  name  of  form,  form  number,  size  in 
inches,  together  with  the  price  of  same,  as  this 
will  eliminate  mistakes  when  filling  orders. 

Please  Note 

All  of  the  above  prices  are  for  forms  f.  o.  b.  Chicago. 
Unless  remittance  covering  postage  or  express  accom- 
panies order,  forms  will  be  sent  express,  charges  collect. 
On  small  orders,  the  express  or  postage  on  large  size 
forms  will  vary  from  6  to  16  cents  per  100,  and  on  the 
pocket  size  forms   the  postage   will    vary   from   5   to   12 


Size  in 
Inches 

i!ixi;«i 
4y4x6% 
4y4x6% 

41/4x0% 
41/4x6% 
41/4x6% 

ll.XO", 

41/4x6% 
41/4x6% 
41/4x6% 
41/4x6% 

41/4x6% 

4y*x6% 

41/4x6% 

4'/4x6% 


Paper  - 

-Continued 

Quantity 

100 

500 

$0.75 

$4.00 

.75 

4.00 

.75 

4.00 

.75 

4.00 

.75 

4.00 

.75 

4.00 

.75 

4.00 

1.25 

0.50 

1.25 

6.50 

.75 

4.00 

.75 

4.00 

.75 

4.00 

.75 

4.00 

.75 

4.00 

.75 

4.00 

1,000 
$6.50 
6.50 
6.50 
6.50 
6.50 
6.50 
6.50 
11.00 
11.00 
6.50 
6.50 
6.50 
6.50 
6.50 
6.50 


cents  per  100.  All  forms  will  always  be  sent  cheapest 
way,  unless  otherwise  instructed. 

If  Purchase  Orders  are  wanted  numbered,  add  $2.25 
per  1,000  sets,  or  less  in  triplicate. 

REMEMBER,  on  "all  orders  of  500  or  more  forms  of 
ONE  KIND,  we  print  your  FIRM  NAME  on  same,  FREE 
OF  CHARGE. 

PRINTING  FIRM  NAME  ON  FORMS  ORDERED  IN 
QUANTITIES  OF  LESS  THAN  500.  When  any  of  the 
forms  listed  above  are  wanted  in  quantities  of  less  than 
500  of  one  kind  with  the  firm  name  printed  on  same,  add 
$1.00  to  the  price  of  each  form  that  is  to  be  printed. 

IMPORTANT.  On  all  orders  for  forms  to  be  printed 
with  firm  name,  remittance  should  accompany  order, 
otherwise  forms  will  be  sent  by  C.  O.  D.  express  or  Par- 
cel Post. 


Sectional  Post  Binders  For  Use  With  "Practical"  Forms 


This  binder  is  especially  adapted  for  use  with 
"Practical"  Forms  for  Contractors,  and  keeps  all 
of  your  records  intact  in  one  book. 

The  "Practical"  Toplock  post  binder  has  an  im- 
proved mechanism  with  a  double  grip  lock,  operat- 
ing on  both  sides  of  the  posts.  It  is  actuated  by  a 
neat  and  clever  button  device,  a  slight  push  of 
which  instantly  unlocks  the  binder.  No  key  is 
necessary.  There  are  three  grades  of  binding,  two 
with  metal  hinges  and  one  without.     All  have  the 


double  tubular  cases  with  exposed  aluminum  ends, 
nicely  rounded  and  polished.  All  binders  furn- 
ished with  sufficient  posts  for  4^  inches. 

GRADE  NO.  1.     Leather    back    and    corners    and  fc ,  -,,~- 
corduroy     sides,    beveled    boards,    metal    hinge,  ^7-^'~' 
sheet  size,  91,4x12  inches Price ^S?00 

GRADE  NO.  2.     Full     10-oz.     khaki     Army     Duck  , 

sides,  leather  corners,  double  boards,  metal  hinge,     4-.C  a 
sheet   size,  9%xl2  inches Price    4=W) 

GRADE  NO.  3.  Full  10-oz.  khaki  Army  Duck 
sides,  leather  corners,  heavy  single  boards,  can- 
vas hinge,  sheet  size,  9V4xl2  inches Price    3.25 

TRANSFER  KINDER  FOR  "PRACTICAL"  FORMS 

A  practical  and  convenient  sectional  post  binder  for 
filing  all  records  after  the  jobs  have  been  com- 
pleted. Furnished  with  sufficient  posts  to  expand 
to  4i/>  inches.  Bound  in  8  oz.  slate  colored 
doubled  and  twisted  Army  Duck  over  heavy  sin- 
gle boards,  with  rounded  corners,  sheet  size 
91/4x12    inches Price  $2.25 

SECTIONAL  POST  BINDER  FOR  POCKET  SIZE 
"PRACTICAL"  FORMS 

This  binder  is  the  same  construction  as  the  Trans- 
fer Binder  described  above,  except  that  it  is  made 
to  hold  sheets  or  cards  4%x6%  inches  in  size. 
Furnished  with  sufficient  posts  to  expand  to  4% 
inches     Price  $2.00 


FRANK  R.  WALKER  COMPANY,  Publishers 
168  North  Michigan  Avenue 


CHICAGO 


Standardized"  Forms  for  Contractors  1 


KKHU  I  l^/-\l_ 


Indexes  for  "Practical"  Post  Binders 

The  following  indexes  are  furnished  on  a  high  grade 
ledger  paper  with  Fiberloid  tabs,  which  makes  them  prac- 
tically indestructible. 

Price 
Per  Set 
INDEX  "A".     Alphabetical  Index    (25  to  a  set)... $2.25 
INDEX  ""15".     Indexes    with    special    lettering    for 
use  with  "Practical"  bookkeeping  system,  "Vouch- 
er   Index,"    "Voucher    Record,"    "Voucher    Reg- 
ister,"   "Cash    Receipts,"    "Cash    Disbursements," 
"General  Ledger,"  "Contract  Ledger"  (7  to  a  set)     1.50 
INDEX  "C".     Index  with  special  lettering  for  use 
with  "Practical"   standardized  forms,  containing 
"Labor  Distribution,"  "Labor  Cost  Record,"  "Ma- 
terial   Cost    Record,"     "Recapitulation     Sheets," 
"Construction      Reports,"      "Material      Reports," 
"Pay-rolls,"    "Cash    Statements,"    "Purchase    Or- 
ders,"  "General  Estimates"    (10  to  a   set) 2.25 

SEPARATE  INDEXES.    If  indexes  are  not  wanted 

in  full  sets,  each 35 

All  of  the  above  prices  are  f.  o.  b.  Chicago. 


File  Your  Cost  Records  in  a  Metal  Card 
Index  Case 

Metal  cases  are  the  most  convenient  and  practical  form 
of  filing  all  kinds  of  cost  keeping  records.    Because  they 

are  compact,  more  fireproof, 
and  at  the  same  time  keep 
your  records  in  perfect  condi- 
tion. 

Note  the  special  metal  corners 
on    each    case,    which    fit    over 
the    case    underneath,    permit- 
ting   the    stacking   of   cases    to 
any  desired  height.    Start  your 
system     with     a     two     drawer 
case  and   keep  adding  as   your 
records    grow. 
Each  drawer  will  hold  about 
1500  cost  keep- 
ing cards. 

These  cases 
furnished  with 
either  one  or 
two  drawers  as 
illustrated  and 
are  nicely  fin- 
ished in  Olive 
Green  baked 
enamel. 
Shipping 
Weight 


Measurements 
Height     Depth 
Siug-le   Drawer 

Case 7*/i  in.        17  in. 

Double  Drawer 

Case 7>4  in.        17  in. 


Filing 
Space 

15%  in. 

15  V2  in. 


Price 
Each 


25  lbs.        $  9.00 


83  lbs. 


14.50 


If  wanted  with  rub- 
ber feet  to  prevent 
scratching  desk,  add 
75  cents  (per  set  of 
4)  to  the  price  of  the 
bottom  case  in  the 
stack. 

Flat  key  locks  on 
each  drawer,  price 
$1.75  each.  Extra 
auto  lock,  locking 
two  drawers  at  one 
time  (on  two  drawer 
cabinets),  price  $0.00 
each. 

All   the    above    prices 
are  f.  o.  b.  Chicago. 


Try  Our  Special  "Practical' ' 
Bookkeeping  Outfit 

Here  is  a  complete  list  of  all  of  the  forms  neces- 
sary to  install  a  "Practical"  Bookkeeping  system 
— a  system  that  will  save  its  cost  the  first  month 
you  have  it.  in  use. 

Name    of    Form                                    Form  No.  Price 

40  Accounts  Payable  Voucher 127  

10  Journal   Voucher 127-A  $  1.75 

1  Set   Voucher   Index 126  1.00 

50  Voucher  Record   125  1.25 

50  Voucher  Register 124  1.25 

50  Cash    Disbursements 123  1.25 

50  Cash  Receipts   122  1.25 

50  General  Ledger 121-A  1.25 

100  General  Ledger 121  2.00 

50  Contract   Ledger 119  1.25 

1  Sectional  Post  Binder Grade  2  4.00 

1  Set  Alphabetical   Indexes "A"  2.25 

1  Set  Special  Indexes "B"  1.50 

THE  COMPLETE  OUTFIT $20.00 

If  a  Grade  1,  sectional  post  binder  is  desired,  add  $4.00 
to  the  above  price. 

Send  for  This  Complete  Bookkeeping  Outfit  Today  and 
Reduce  Your  Bookkeeping  Labor  Cne-half 


While  on  the  Job  Carry  Your  Pay  Roll 
and  Cost  Records  in  a  Loose  Leaf  Binder 


HERE  is  a  practical  way  of  carrying  your  time  and 
cost  keeping  records  on  the  job.  A  compact  little 
book  that  can  be  carried  in  the  pocket;  contains  every 
form  required  for  keeping  time  and  costs  on  any  job. 

BY  HAVING  the  foreman  or  time- 
keeper carry  this  book  in  his  pocket, 
it  is  not  necessary  for  him  to  leave 
the  job  for  an  instant,  as  all  the  in- 
formation required  is  contained  in 
this  compact  little  book — and  in  his 
pocket  when  he  wants  it. 

This  binder  holds  all  the  sheets  re- 
quired on  any  job,  as  they  can  be 
changed  as  often  as  desired. 

Furnished  in  the  proper  size  to 
accommodate  all  of  the  different 
time  and  cost  keeping  forms,  and  in 
Black  Levant  Grain  Ironcloth,  each 
$1  50. 

FI  RNISH    EVERY   JOB    WITH    ONE 

OR      MORE      OF      THESE      HANDY 

LITTLE     BINDERS     AND     SAVE 

YOUR  FOREMAN'S    TIME — 

AND   YOUR   MONEY 


FRANK  R.  WALKER  COMPANY,  Publishers 
168  North  Michigan  Avenue 


CHICAGO 


FIVE  GOOD  REASONS  WHY 


you 

Should  Use  the  Third  (1919)  Edition  of 

THE  BUILDING  ESTIMATOR'S 
REFERENCE  BOOK 


Gilding 

Terence 
book 


WALKER 


THIPD 


EDITI0N 


1850  Pages,  4y2x6]/2  Inches,  Flexible  Leather 
Binding,  Fully  Illustrated 


This  is  Only  a  Part  of 

WHAT  THIS  BOOK  CONTAINS 

and  every  one  of  these  subjects  is  treated  in  the  most  minute  detail,  mak- 
ing the  data  equally  valuable  when  used  in  New  York,  Chicago,  San  Fran- 
cisco. Texas  or  Canada.  This  enables  our  users  to  prepare  correct  esti- 
mates on  any  class  of  work  in   any  locality. 

General  Conditions,  Overhead  Kxpense.  Superintendence,  Surety  Bonds, 
Workmen's  OoupensaUon  and  Liability  Insurance,  Excavating,  Pile  I  liv- 
ing, Sheet  Piling,  Concrete,  Brick  and  Hubble  Foundations,  Water  and 
]>ajnp-i;roofing.  Cement  Block  Constnu  tion,  Cement  Floors,  Sidewalks, 
Brick,  Wood  Block  and  Concrete  Pavements,  Beinforced  Concrete  Construc- 
tion, Columns,  Beams  and  Girders,  Floors,  Stairs,  Roofs,  etc..  Common 
and  Press  Brick,  Mortar,  Hollow  Tile  Floor  Arches,  Partitions,  Furring. 
Backup  Tile.  Tile  Walls.  Gy:>sum  Tile  Partitions  and  Hoofs.  Book  Tile.  Cut 
Stor.e,  Cobble  Stone.  Stou_e  Setting,  Granite,  Architectural  Terra  Cotta, 
Sand  Blasting.  Tuck  Pointing,  Rough  Carpentry.  Tiinher  Framing;,  House 
Framing,  Stud  Partitions,  Hough  and  Finish  Flooring.  Siding.  Wood 
Shingles,  Mill  Construction.  Wood  Grounds  and  Furring.  Hardwood  and 
Parquttry  Floors,  Finish  Carpentry  and  Cabinet  Work,  Labor  and  Interior 
Finish,  Windows,  Cupboards.  Wardrobes.  Wood  Stairs.  Wood  ami  Metal 
Lathing  anil  Furring.  Plain  and  ornamental  Plastering,  Cement  Plaster. 
Stucco,  Caen  Stone,  Ornamental  Cornices,  Beams,  Miirble  Setting.  Tile  and 
Mosaic  Floors  and  Walls,  Wainscoting.  Base,  Sheet  Metal.  Gutters,  Down 
Bpcuta,  Skylights,  Metal  Ceilings,  Ventilators,  Glass  and  Glazing,  Exterior  and 
Interior  Painting.  Caleimining,  Interior  Decorating,  Wall  Paner,  Paper 
Hanging.  Cork  Insulation  for  Cold  Storage  Buildings  and  Refrigeration, 
Structural  Iron  and  Steel,  Fabricating.  Shop  Costs.  Field  and  Erection 
fusts,  and  hundreds  of  other  subjects  of  vital  Importance  to  every  Fore- 
man.   Superintendent.    Estimator,    Contractor,    Architect,    and    Engineer. 


PRICE!,    Including    Twelve    Monthly 

Supplements  of  15/?e  BUILDING 

ESTIMATOR,  $10.00 


1 


1 


i 


4 


5 


BECAUSE  it  will  assist  in  making  your 
estimates  loss  proof  and  your  contracts 
more  profitable  by  describing  the  proper 
methods  to  use  when  measuring  plans 
and  listing  quantities.  It  also  gives  the 
proper  units  by  which  all  classes  of  work 
should  be  estimated,  the  quantities  of 
material  required,  as  well  as  the  labor 
hours  and  costs  for  performing  work  in 
any  locality. 

It  is  a  book  that  will  prove  invaluable  by 
checking  your  estimates  and  verifying 
every  proposal  submitted,  as  it  contains 
valuable  estimating  and  cost  data  on  all 
classes  of  general  building  and  construc- 
tion work.  Actual  photographs  taken 
during  construction  are  reproduced  illus- 
trating the  methods  used  and  the  condi- 
tions under  which  the  work  was  per- 
formed. 

Our  assertions  prove  themselves  by  the 
fact  that  the  book  is  used  by  thousands 
of  contractors  the  country  over — con- 
tractors who  have  purchased  each  edition 
as  it  came  from  the  press  for  the  reason 
that  it  saved  many  times  its  cost  each 
year  and  made  their  contracts  more  pro- 
fitable. In  writing  for  their  copy  of  the 
1919  Edition,  Owen-Ames-Kimball  Co.,  of 
Grand  Rapids,  say,  "In  fact,  we  could  not 
keep  house  without  it,"  and  that  same 
opinion  is  voiced  by  thousands  of  others. 

Every  estimator  and  contractor  should 
possess  a  copy  of  this  new  book  NOW 
because  it,  is  just  off  the  press  after  hav- 
ing been  revised  right  up  to  1919.  It  con- 
tains 1850  pages  of  up-to-the-minute  in- 
formation for  preparing  estimates  under 
PRESENT  CONDITIONS— not  condi- 
tions that  prevailed  10  or  15  years  ago. 

In  addition  to  the  book,  our  users  are  kept 
accurately  informed  by  our  monthly  supple- 
ments containing  current  prices  and  addi- 
tional estimating  data.  This  keeps  the  book 
up-to-date  at  all  times  and  will  save  YOU 
hundreds  of  dollars  when  preparing  your 
estimates   during   the   coming   year. 


We  Positively  Guarantee  Its  Value! 

This  book  is  sold  with  the  positive  guarantee  that  it  will  save  your 
time  and  money.  If  you  feel  that  it  has  not  more  than  saved  its  cost 
the  first  time  you  use  it — return  it  and  we  will  gladly  refund  the 
purchase  price. 

Could  Anything  Be  More  Fair? 


FRANK  R.  WALKER  COMPANY,  Publishers 

"Dependable  Cost  Data  for  Contractors" 
168  North  Michigan  Avenue  CHICAGO,  ILLINOIS 


THIS  BOOK  IS  DUE  ON  THE  LAST  DATE 
STAMPED  BELOW 


AN  INITIAL  FINE  OF  25  CENTS 

WILL  BE  ASSESSED  FOR  FAILURE  TO  RETURN 
THIS  BOOK  ON  THE  DATE  DUE.  THE  PENALTY 
WILL  INCREASE  TO  50  CENTS  ON  THE  FOURTH 
DAY  AND  TO  $t.OO  ON  THE  SEVENTH  DAY 
OVERDUE. 


PRESSBOARD 

PAMPHLET  BINDER 

Manufactured  by 

SAYLORD  BROS.  Inc. 

Syracuse/  N.  Y. 

Stockton,  Calif. 

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